Lok Sabha Question No. 198 (UNSTARRED), answered on 2022-07-18
Subject: CSR Spending
Ministry: CORPORATE AFFAIRS
Asked by: Lavu Sri Krishna Devarayalu, Beesetti  Venkata Satyavathi, Maddila  Gurumoorthy, Goddeti Madhavi, Chandra Sekhar Bellana

## GOVERNMENT OF INDIA

## MINISTRY OF CORPORATE AFFAIRS

## LOK SABHA UNSTARRED QUESTION NO. 198 ANSWERED ON MONDAY, JULY 18, 2022/ ASHADHA 27, 1944 (SAKA)

## CSR SPENDING

## QUESTION

## 198. SHRI LAVU SRI KRISHNA DEVARAYALU:

DR. BEESETTI VENKATA SATYAVATHI:

SHRI MADDILA GURUMOORTHY:

SHRIMATI GODDETI MADHAVI:

SHRI CHANDRA SEKHAR BELLANA:

Will the Minister of CORPORATE AFFAIRS be pleased to state:

- (a) the details of the Corporate Social Responsibility (CSR) spending during the last five years, State and Sector-wise;
- (b) whether it is true that local spending as part of CSR funds is being neglected and CSR spending is concentrated in a few States/Sectors;
- (c) if so, whether the Ministry has taken any steps to ensure equitable distribution of such CSR spending amongst different States and Sectors as also to increase local spending under CSR;
- (d) if so, the details thereof and if not, the reasons therefor; and
- (e) whether the Ministry is planning to make a statutory amendment in this regard, if so, the details thereof and if not, the reasons therefor?

## ANSWER

MINISTER  OF  STATE  (INDEPENDENT  CHARGE)  OF  THE  MINISTRY  OF  STATISTICS  AND PROGRAMME IMPLEMENTATION;  MINISTER  OF  STATE  (INDEPENDENT  CHARGE)  OF  THE MINISTRY  OF  PLANNING  AND  MINISTER  OF  STATE  IN  THE  MINISTRY  OF  CORPORATE

AFFAIRS

[RAO INDERJIT SINGH]

(a):  The broad framework for Corporate Social Responsibility (CSR) has been provided under Section 135 of the Companies Act, 2013 ('Act'), Schedule VII of the Act and Companies (CSR Policy) Rules, 2014. The CSR framework is disclosure based and CSR mandated companies are required to file details of CSR activities annually in the MCA21 registry. All data related to  CSR  filed  by  companies  in  MCA21  registry  is  available  in  public  domain  and  can  be accessed at www.csr.gov.in. On the basis of the filings made by the companies in the MCA21 registry,  State/UT-wise  and  development  sector-wise  details  of  CSR  spent  by  all  the companies during last five Financial Years (FY) 2016-17, 2017-18, 2018-19, 2019-20 and 202021 are at Annexure -I and Annexure -II respectively. Further, the companies are required to file the CSR data for the financial year 2021-22 on or before 31.03.2023.

(b) to (e): An analysis of CSR data during the period 2014-15 to 2020-21, reveals that around 33% of the total CSR spent by the companies is in the states of Maharashtra, Karnataka, Gujarat, Andhra Pradesh and Tamil Nadu. Similarly, around 60% of the total CSR spent by the companies is in the areas of education, healthcare and rural development related activities.

The 2 nd  proviso to Section 135 (5) of the Act provides that the company shall give preference to the local area and areas around it where it operates. In order to ensure an all India spread of  CSR  expenditure,  the  Ministry  vide  General  Circular  no.  14/2021  dated  25.08.2021  had clarified that the emphasis on local area is only directory and not mandatory in nature and companies  need  to  balance  local  area  preference  with  national  priorities.  It  was  further clarified  that  the  activities  mentioned  in  Schedule  VII  are  broad  based  and  can  be interpreted liberally. Under the Act, CSR is a Board driven process and the Board of the company is empowered to plan, decide, execute and monitor CSR activities of the company based on the recommendation of its CSR Committee. The Government does not issue any specific direction to the companies to spend in any particular geographical area or activity.

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## ANNEXURE REFERRED TO IN REPLY TO LOK SABHA UNSTARRED QUESTION NO. 198 FOR 18.07.2022

|                      | State/UT-wise CSR Expenditure (in Rs. Cr.)                | State/UT-wise CSR Expenditure (in Rs. Cr.)   | State/UT-wise CSR Expenditure (in Rs. Cr.)   | State/UT-wise CSR Expenditure (in Rs. Cr.)   | State/UT-wise CSR Expenditure (in Rs. Cr.)   | FY        |
|----------------------|-----------------------------------------------------------|----------------------------------------------|----------------------------------------------|----------------------------------------------|----------------------------------------------|-----------|
| S.N.                 | State/UT                                                  | FY 2016-17                                   | FY 2017-18                                   | FY 2018-19                                   | FY 2019-20                                   | 2020-21   |
| 2                    | Andhra Pradesh                                            | 741.52                                       | 575.07                                       | 664.87                                       | 710.00                                       | 662.39    |
| 3                    |                                                           | 24.05                                        |                                              | 24.56                                        | 18.02                                        | 10.58     |
| 4                    | Arunachal Pradesh Assam                                   | 256.92                                       | 11.91 211.33                                 | 210.00                                       | 282.14                                       | 163.21    |
| 5                    | Bihar                                                     | 100.62                                       | 106.17                                       | 137.57                                       | 110.15                                       | 78.02     |
| 6                    | Chandigarh                                                | 21.96                                        | 20.51                                        | 11.46                                        | 15.58                                        | 13.12     |
| 7                    | Chhattisgarh                                              | 84.66                                        | 176.70                                       | 149.35                                       | 268.18                                       | 305.73    |
| 8                    | Dadra And Nagar Haveli                                    | 7.37                                         | 6.98                                         | 13.48                                        | 18.34                                        | 18.08     |
| 9                    | Daman And Diu                                             | 2.63                                         | 20.23                                        | 6.25                                         | 9.53                                         | 5.25      |
| 10                   | Delhi                                                     | 460.25                                       | 579.37                                       | 749.24                                       | 827.74                                       | 657.73    |
| 11                   | Goa                                                       | 33.28                                        | 53.77                                        | 46.77                                        | 43.86                                        | 40.95     |
| 12                   | Gujarat                                                   | 864.83                                       | 967.97                                       | 1,082.09                                     | 982.53                                       | 1,397.26  |
| 13                   | Haryana                                                   | 386.17                                       | 363.43                                       | 377.53                                       | 521.11                                       | 536.86    |
| 14                   | Himachal Pradesh                                          | 22.83                                        | 69.23                                        | 78.79                                        | 78.61                                        | 104.60    |
| 15                   | Jammu And Kashmir                                         | 42.65                                        | 50.77                                        | 36.44                                        | 25.27                                        | 35.10     |
| 16                   | Jharkhand                                                 | 95.49                                        | 109.23                                       | 109.80                                       | 155.21                                       | 208.34    |
| 17                   | Karnataka                                                 | 875.38                                       | 1,145.42                                     | 1,250.39                                     | 1,445.80                                     | 1,205.23  |
| 18                   | Kerala                                                    | 133.82                                       | 219.71                                       | 354.67                                       | 295.78                                       | 283.78    |
| 19                   | Lakshadweep                                               | -                                            | 2.27                                         | 0.39                                         | -                                            | 0.01      |
| 20                   | Madhya Pradesh                                            | 161.11                                       | 163.92                                       | 243.17                                       | 215.06                                       | 344.13    |
| 21                   | Maharashtra                                               | 2,414.80                                     | 2,797.53                                     | 3,144.23                                     | 3,336.14                                     | 3,306.72  |
| 22                   | Manipur                                                   | 12.35                                        | 4.81                                         | 7.81                                         | 14.21                                        | 9.66      |
| 23                   | Meghalaya                                                 | 9.75                                         | 11.18                                        | 16.54                                        | 17.65                                        | 12.46     |
| 24                   |                                                           | 0.08                                         | 1.28                                         | 0.11                                         | 0.25                                         | 0.81      |
| 25                   | Mizoram Nagaland                                          | 0.53                                         | 1.81                                         | 2.12                                         | 5.10                                         | 3.57      |
| 26                   | Odisha                                                    | 316.31                                       | 504.22                                       | 688.25                                       | 714.82                                       | 547.57    |
| 27                   | Puducherry                                                | 7.43                                         | 6.09                                         | 9.15                                         | 11.32                                        | 11.79     |
| 29                   | Rajasthan                                                 | 324.23                                       | 443.35                                       | 595.44                                       | 733.95                                       | 643.07    |
| 30                   | Sikkim                                                    | 6.71                                         | 7.00                                         | 5.87                                         | 10.99                                        | 15.15     |
| 31                   | Tamil Nadu                                                | 544.43                                       | 669.65                                       | 876.83                                       | 1,069.45                                     | 1,082.33  |
|                      |                                                           | 256.15                                       | 380.56                                       | 428.06                                       | 445.56                                       | 579.75    |
| 32 33                | Telangana Tripura                                         | 1.25                                         | 1.88                                         | 23.06                                        | 9.40                                         | 9.29      |
| 34                   | Uttar Pradesh                                             | 321.23                                       | 435.21                                       | 519.14                                       | 577.08                                       | 826.67    |
| 35                   |                                                           | 102.37                                       | 85.79                                        | 172.26                                       | 124.65                                       | 151.30    |
| 36                   | Uttarakhand West Bengal                                   | 275.68                                       | 338.32                                       | 381.77                                       | 416.97                                       | 427.44    |
| 37                   | NEC/ Not mentioned*                                       | 7.63                                         | 137.93                                       | 4.44                                         | 30.43                                        | 177.51    |
| 38                   | PAN India **                                              | 4,565.50                                     | 5,505.31                                     | 6,428.09                                     | 9,373.03                                     | 7,490.84  |
| 39                   | Contribution to Funds included in Schedule VII of the Act | 787.22                                       | 799.18                                       | 1,155.25                                     | 1,787.89                                     | 3,371.00  |
| Grand Total (in Cr.) | Grand Total (in Cr.)                                      | 14,344.87                                    | 17,098.18                                    | 20,172.07                                    | 24,891.63                                    | 24,865.46 |

******

Annexure - II ANNEXURE REFERRED TO IN REPLY TO LOK SABHA UNSTARRED QUESTION NO. 198 FOR 18.07.2022

| Development Sector-wise CSR Expenditure (in Rs. Cr.)   | Development Sector-wise CSR Expenditure (in Rs. Cr.)   | Development Sector-wise CSR Expenditure (in Rs. Cr.)   | Development Sector-wise CSR Expenditure (in Rs. Cr.)   | Development Sector-wise CSR Expenditure (in Rs. Cr.)   | Development Sector-wise CSR Expenditure (in Rs. Cr.)   | Development Sector-wise CSR Expenditure (in Rs. Cr.)   |
|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|--------------------------------------------------------|
| S. No                                                  | Development Sector                                     | FY 2016-17                                             | FY 2017-18                                             | FY 2018-19                                             | FY 2019-20                                             | FY 2020-21                                             |
| 1                                                      | Agro Forestry                                          | 43.45                                                  | 66.79                                                  | 64.75                                                  | 67.38                                                  | 18.87                                                  |
| 2                                                      | Animal Welfare                                         | 78.70                                                  | 63.52                                                  | 98.28                                                  | 106.07                                                 | 187.70                                                 |
| 3                                                      | Armed Forces, Veterans, War Widows/ Dependants         | 37.86                                                  | 29.09                                                  | 90.18                                                  | 62.04                                                  | 83.15                                                  |
| 4                                                      | Art And Culture                                        | 305.57                                                 | 395.22                                                 | 225.08                                                 | 933.31                                                 | 479.63                                                 |
| 5                                                      | Clean Ganga Fund                                       | 24.37                                                  | 33.96                                                  | 8.11                                                   | 6.63                                                   | 13.36                                                  |
| 6                                                      | Conservation Of Natural Resources                      | 119.09                                                 | 228.14                                                 | 173.55                                                 | 159.24                                                 | 85.03                                                  |
| 7                                                      | Education                                              | 4,505.05                                               | 5,763.08                                               | 6,093.63                                               | 7,164.49                                               | 6,391.86                                               |
| 8                                                      | Environmental Sustainability                           | 1,076.46                                               | 1,301.96                                               | 1,364.21                                               | 1,468.22                                               | 981.78                                                 |
| 9                                                      | Gender Equality                                        | 72.60                                                  | 24.01                                                  | 51.81                                                  | 82.93                                                  | 35.27                                                  |
| 10                                                     | Health Care                                            | 2,491.52                                               | 2,776.93                                               | 3,608.57                                               | 4,892.28                                               | 6,946.75                                               |
| 11                                                     | Livelihood Enhancement Projects                        | 515.47                                                 | 832.40                                                 | 907.49                                                 | 1,077.47                                               | 796.14                                                 |
| 12                                                     | Other Central Government Funds                         | 419.99                                                 | 292.73                                                 | 730.96                                                 | 930.86                                                 | 1,541.56                                               |
| 13                                                     | Poverty, Eradicating Hunger, Malnutrition              | 606.55                                                 | 811.20                                                 | 1,190.66                                               | 1,149.10                                               | 1,236.09                                               |
| 14                                                     | Prime Minister's National Relief Fund                  | 158.80                                                 | 200.42                                                 | 320.67                                                 | 797.03                                                 | 1,656.40                                               |
| 15                                                     | Rural Development Projects                             | 1,554.78                                               | 1,724.07                                               | 2,430.86                                               | 2,291.38                                               | 1,818.38                                               |
| 16                                                     | Safe Drinking Water                                    | 149.69                                                 | 220.87                                                 | 228.10                                                 | 253.00                                                 | 197.05                                                 |
| 17                                                     | Sanitation                                             | 421.80                                                 | 460.68                                                 | 506.66                                                 | 521.64                                                 | 326.11                                                 |
| 18                                                     | Senior Citizens Welfare                                | 27.75                                                  | 40.09                                                  | 44.97                                                  | 52.18                                                  | 55.13                                                  |
| 19                                                     | Setting Up Homes And Hostels For Women                 | 62.22                                                  | 70.58                                                  | 57.01                                                  | 48.50                                                  | 39.92                                                  |
| 20                                                     | Setting Up Orphanage                                   | 16.80                                                  | 39.87                                                  | 12.89                                                  | 36.47                                                  | 15.43                                                  |
| 21                                                     | Slum Area Development                                  | 51.49                                                  | 39.16                                                  | 51.06                                                  | 42.94                                                  | 74.59                                                  |
| 22                                                     | Socio-Economic Inequalities                            | 148.01                                                 | 155.95                                                 | 167.84                                                 | 214.79                                                 | 119.18                                                 |
| 23                                                     | Special Education                                      | 165.33                                                 | 140.01                                                 | 186.08                                                 | 196.81                                                 | 202.05                                                 |
| 24                                                     | Swachh Bharat Kosh                                     | 184.06                                                 | 272.07                                                 | 95.50                                                  | 53.37                                                  | 159.68                                                 |
| 25                                                     | Technology Incubators                                  | 23.09                                                  | 16.94                                                  | 32.10                                                  | 53.50                                                  | 61.99                                                  |
| 26                                                     | Training To Promote Sports                             | 180.33                                                 | 285.41                                                 | 308.87                                                 | 302.12                                                 | 240.90                                                 |
| 27                                                     | Vocational Skills                                      | 373.46                                                 | 546.46                                                 | 798.21                                                 | 1,165.22                                               | 630.78                                                 |
| 28                                                     | Women Empowerment                                      | 141.62                                                 | 251.37                                                 | 236.34                                                 | 259.27                                                 | 188.04                                                 |
| 29                                                     | NEC/ Not Mentioned*                                    | 388.96                                                 | 15.20                                                  | 87.61                                                  | 503.40                                                 | 282.65                                                 |
| Grand Total (in Cr.)                                   | Grand Total (in Cr.)                                   | 14,344.87                                              | 17,098.18                                              | 20,172.07                                              | 24,891.63                                              | 24,865.46                                              |

(Data upto 31.03.2022) [Source: National CSR Data Portal]

*  Companies  either  did  not  specify  the  names  of  sectors  or  indicated  more  than  one  sector  where projects were undertaken.

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