Lok Sabha Question No. 937 (UNSTARRED), answered on 2024-07-29
Subject: Funds utilised under CSR
Ministry: CORPORATE AFFAIRS
Asked by: Shri P P Chaudhary, Shri Brijmohan Agrawal

## MINISTRY OF CORPORATE AFFAIRS

## GOVERNMENT OF INDIA LOK SABHA

## UNSTARRED QUESTION NO. 937

ANSWERED ON MONDAY, JULY 29, 2024/ 7 SHRAVAN, 1946 (SAKA)

## FUNDS UTILISED UNDER CSR QUESTION

937. SHRI P P CHAUDHARY:

SHRI BRIJMOHAN AGRAWAL

Will the Minister of CORPORATE AFFAIRS be pleased to state:

- (a) the details of funds utilized by various public as well as private sector companies  under  the  Corporate  Social  Responsibility  (CSR)  across  the country including Chhattisgarh and Rajasthan during the last three years along with the amount of funds that remained unutilized, State/UT- wise;
- (b) whether certain companies are utilizing their CSR funds on beautification of  religious  places,  providing  better  amenities  in  schools,  setting  up  of hospitals and maintaining public relations etc.;
- (c)  if so, the details thereof;
- (d)  the  steps  taken/proposed  to  be  taken  by  the  Government  to  ensure appropriate utilization of CSR funds as per rules in this regard; and
- (e) whether any PSU has undertaken the CSR activities in Pali Parliamentary
- Constituency in Rajasthan and if so, the details thereof?

## ANSWER

MINISTER OF STATE IN THE MINISTRY OF CORPORATE AFFAIRS AND MINISTER OF STATE IN THE MINISTRY OF ROAD TRANSPORT AND HIGHWAYS [SHRI HARSH MALHOTRA]

(a) : On the basis of annual filings made by Companies in the MCA21 registry, the state-wise CSR spent by all public as well as private sector companies during the last three financial years (FY) i.e  2020-21, 2021-22 & 2022-23 is

- attached as Annexure-I.
- (b) to (d) :  The legal 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.

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.

The  Board  of  the  company  is  also  required  to  disclose  the  CSR  Policy implemented by the company in its Board report. Under Rule 4(5) of the Companies  (CSR  Policy)  Rules,  2014, the Board  of the  company  has  to

satisfy itself that the funds so disbursed have been utilised for the purposes and in the manner as approved by it, and the Chief Financial Officer or the person  responsible  for  financial  management  shall  certify  to  the  effect. Thus, the corporate governance framework along with the existing legal provisions  such  as  mandatory  disclosures,  accountability  of  the  CSR Committee and the Board, provisions for statutory audit of accounts of the company etc. provide adequate safeguards for CSR activities implemented by the companies.

The CSR framework is disclosure based and expenditure on CSR activities is required to be audited by the statutory auditors of the company. Further, Ministry has notified the Companies (Auditor 's Report) Order, 2020, ('CARO, 2020') applicable from FY 2021 -22 which requires auditors to state details of any unspent CSR amount.

The  CSR  related  disclosures  are  filed  by  the  companies  in  the  MCA  21 portal.  Whenever  violation  of  CSR  provisions  is  reported,  action  against such non-compliant Companies is initiated as per provisions of the Act after due examination of records and following due process of law.

(e)  :  On  the  basis  of  annual  filings  made  by  Companies  in  the  MCA21 registry, the CSR spent by Public Sector Undertakings (PSUs) in Pali District in  Rajasthan    (data  is  not  maintained  parliamentary  constituency-wise) during the last two financial years (FYs) i.e 2021-22 & 2022-23  is given below:

(Amount in Cr.)

| Nature of Company   |   FY 2021-22 |   FY 2022-23 |   Grand Total |
|---------------------|--------------|--------------|---------------|
| PSUs                |         0.41 |         2.26 |          2.68 |

Data upto 31.03.2024 [source: Corporate Data Management Cell]

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## Annexure-I

## ANNEXURE REFERED TO IN REPLY OF LOK SABHA UNSTARRED QUESTION NO. 937 FOR 29.07.2024

| State wise CSR expenditure data i.e (Amount in cr.)   | State wise CSR expenditure data i.e (Amount in cr.)   | State wise CSR expenditure data i.e (Amount in cr.)   | State wise CSR expenditure data i.e (Amount in cr.)   | State wise CSR expenditure data i.e (Amount in cr.)   |
|-------------------------------------------------------|-------------------------------------------------------|-------------------------------------------------------|-------------------------------------------------------|-------------------------------------------------------|
| Sr.                                                   | State/UT                                              | FY 2020-21                                            | FY 2021-22                                            | FY 2022-23                                            |
| No. 1                                                 | Andaman And Nicobar                                   | 2.86                                                  | 9.71                                                  | 2.53                                                  |
| 2                                                     | Andhra Pradesh                                        | 719.81                                                | 656.79                                                | 954.65                                                |
| 3                                                     | Arunachal Pradesh                                     | 10.58                                                 | 119.42                                                | 13.35                                                 |
| 4                                                     | Assam                                                 | 180.23                                                | 406.17                                                | 470.25                                                |
| 5                                                     | Bihar                                                 | 89.89                                                 | 165.97                                                | 235.37                                                |
| 6                                                     | Chandigarh                                            | 13.40                                                 | 50.88                                                 | 18.63                                                 |
| 7                                                     | Chhattisgarh                                          | 325.63                                                | 305.29                                                | 596.11                                                |
| 8                                                     | Dadra And Nagar Haveli                                | 21.98                                                 | 14.11                                                 | 13.71                                                 |
| 9                                                     | Daman And Diu                                         | 5.25                                                  | 4.13                                                  | 9.40                                                  |
| 10                                                    | Delhi                                                 | 724.59                                                | 1,196.34                                              | 1,483.91                                              |
| 11                                                    | Goa                                                   | 41.92                                                 | 45.43                                                 | 58.16                                                 |
| 12                                                    | Gujarat                                               | 1,461.60                                              | 1,604.26                                              | 2,008.42                                              |
| 13                                                    | Haryana                                               | 550.86                                                | 683.95                                                | 701.07                                                |
| 14                                                    | Himachal Pradesh                                      | 106.31                                                | 140.22                                                | 138.63                                                |
| 15                                                    | Jammu and Kashmir                                     | 35.56                                                 | 50.68                                                 | 71.22                                                 |
| 16                                                    | Jharkhand                                             | 226.54                                                | 193.33                                                | 388.35                                                |
| 17                                                    | Karnataka                                             | 1,277.81                                              | 1,839.73                                              | 1,985.82                                              |
| 18                                                    | Kerala                                                | 290.67                                                | 239.73                                                | 351.60                                                |
| 19                                                    | Lakshadweep                                           | 0.01                                                  | 0.45                                                  | 0.02                                                  |
| 20                                                    | Leh & Ladakh                                          | -                                                     | 14.84                                                 | 11.72                                                 |
| 21                                                    | Madhya Pradesh                                        | 375.51                                                | 427.68                                                | 656.42                                                |
| 22                                                    | Maharashtra                                           | 3,464.81                                              | 5,380.41                                              | 5,497.32                                              |
| 23                                                    | Manipur                                               | 10.39                                                 | 15.62                                                 | 53.45                                                 |
| 24                                                    | Meghalaya                                             | 17.63                                                 | 19.63                                                 | 21.73                                                 |
| 25                                                    | Mizoram                                               | 0.97                                                  | 6.94                                                  | 10.99                                                 |
| 26                                                    | Nagaland                                              | 3.57                                                  | 12.46                                                 | 13.57                                                 |
| 27                                                    | Odisha                                                | 578.16                                                | 670.32                                                | 987.70                                                |
| 28                                                    | Other Centralized Funds                               | 3,491.30                                              | 1,613.57                                              | 948.81                                                |
| 29                                                    | Puducherry                                            | 12.43                                                 | 9.31                                                  | 12.55                                                 |
| 30                                                    | Punjab                                                | 158.46                                                | 184.89                                                | 247.57                                                |
| 31                                                    | Rajasthan                                             | 670.00                                                | 711.82                                                | 1,102.37                                              |
| 32                                                    | Sikkim                                                | 17.28                                                 | 28.24                                                 | 36.18                                                 |
| 33                                                    | Tamil Nadu                                            | 1,174.07                                              | 1,432.06                                              | 1,562.48                                              |
| 34                                                    | Telangana                                             | 627.71                                                | 685.87                                                | 1,007.54                                              |
| 35                                                    | Tripura                                               | 9.29                                                  | 15.91                                                 | 19.26                                                 |
| 36                                                    | Uttar Pradesh                                         | 907.32                                                | 1,339.18                                              | 1,152.57                                              |
| 37                                                    | Uttarakhand                                           | 160.58                                                | 228.08                                                | 301.11                                                |
| 38                                                    | West Bengal                                           | 471.48                                                | 567.21                                                | 762.29                                                |
| 39                                                    | NEC/Not Mentioned*                                    | 169.47                                                | 0.52                                                  | 20.12                                                 |
| 40                                                    | PAN India**                                           | 7,805.03                                              | 5,525.16                                              | 6,060.98                                              |
| Total                                                 | Total                                                 | 26,210.95                                             | 26,616.30                                             | 29,987.92                                             |

(Data upto 31.03.2024) (Source: Corporate Data Management Cell) * Not Elsewhere Covered (NEC)

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

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