Lok Sabha Question No. 1091 (UNSTARRED), answered on 2025-02-10
Subject: Assessment of Companies under CSR
Ministry: CORPORATE AFFAIRS
Asked by: Shri Balwant Baswant Wankhade

## GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS

## LOK SABHA UNSTARRED QUESTION NO. 1091

Monday, February 10, 2025/Magha 21, 1946 (Saka)

Assessment of Companies under CSR

## QUESTION

1091. Shri Balwant Baswant Wankhade:

Will the Minister of CORPORATE AFFAIRS be pleased to state:

- (a)  whether  the  Government  has  made  any  assessment  of  public  and  private  sector companies who have fulfilled their responsibility under Corporate Social Responsibility (CSR) and if so, the details along with the outcome thereof and if not, the reasons therefor;
- (b) whether it is mandatory for all the public and private sector companies to spend at least 2 per cent of their average net profit for activities under CSR and if so, the sectorwise details since the inception of the scheme till date; and
- (c) the State/UT-wise details of development work carried out/proposed to be carried out in rural areas of the country by companies under CSR during each of the last three years and the current year?

## 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):   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. Schedule VII of the Act indicates the eligible list of activities that can be undertaken by the companies under CSR. CSR is a Board driven process and the Board of the company plans, decides, executes and monitors the CSR activities of the company based on the recommendation of its CSR Committee. The CSR framework is disclosure based and the Board of the company is required to disclose the CSR Policy implemented by the company in its Board report and 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.

Contd…2/

Expenditure on CSR activities is required to be audited by the statutory auditors of the company. The 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. Thus, through the above framework, it is ensured that the provisions of the Acts and Rules are implemented.

(b): Section 135 of the Act mandates every company having net worth of Rs. 500 crore or more, or turnover of Rs. 1000 crore or more, or net profit of Rs. 5 crore or more during the immediately preceding financial year, to spend at least two percent of the average net profits of the company made over immediately preceding three financial years towards CSR as per the CSR Policy of the Company.

Further, the details of development sector-wise CSR expenditure since inception of the CSR scheme i.e  since 2014-15 onwards till date are attached at Annexure-I.

(c) The details of development work carried out in rural areas is not separately maintained. However, the rural development projects have been captured under Development sectorwise CSR expenditure which can be seen at Annexure-I. Furthermore, State-wise CSR expenditure for last three financial years i.e. 2020-21, 2021-22, 2022-23 is attached at Annexure-II.

*****

Annexure-I ANNEXURE REFERRED TO IN REPLY OF LOK SABHA UNSTARRED QUESTION NO. 1091 FOR 10.02.2025

| Development sector-wise CSR expenditure in India from FY 2014-15 to FY 2022-23 (Amount in Crore)   | Development sector-wise CSR expenditure in India from FY 2014-15 to FY 2022-23 (Amount in Crore)   | Development sector-wise CSR expenditure in India from FY 2014-15 to FY 2022-23 (Amount in Crore)   | Development sector-wise CSR expenditure in India from FY 2014-15 to FY 2022-23 (Amount in Crore)   | Development sector-wise CSR expenditure in India from FY 2014-15 to FY 2022-23 (Amount in Crore)   | Development sector-wise CSR expenditure in India from FY 2014-15 to FY 2022-23 (Amount in Crore)   | Development sector-wise CSR expenditure in India from FY 2014-15 to FY 2022-23 (Amount in Crore)   | Development sector-wise CSR expenditure in India from FY 2014-15 to FY 2022-23 (Amount in Crore)   | Development sector-wise CSR expenditure in India from FY 2014-15 to FY 2022-23 (Amount in Crore)   | Development sector-wise CSR expenditure in India from FY 2014-15 to FY 2022-23 (Amount in Crore)   |
|----------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------|
| State/ UTs                                                                                         | FY 2014- 15                                                                                        | FY 2015- 16                                                                                        | FY 2016- 17                                                                                        | FY 2017- 18                                                                                        | FY 2018- 19                                                                                        | FY 2019- 20                                                                                        | FY 2020- 21                                                                                        | FY 2021- 22                                                                                        | FY 2022- 23                                                                                        |
| Agro forestry                                                                                      | 18.12                                                                                              | 57.85                                                                                              | 45.48                                                                                              | 66.79                                                                                              | 64.75                                                                                              | 67.38                                                                                              | 20.90                                                                                              | 34.27                                                                                              | 65.07                                                                                              |
| Animal welfare                                                                                     | 17.29                                                                                              | 66.67                                                                                              | 78.71                                                                                              | 63.52                                                                                              | 98.33                                                                                              | 106.12                                                                                             | 193.55                                                                                             | 168.79                                                                                             | 315.98                                                                                             |
| Armed Forces, Veterans, War Widows/ Dependants                                                     | 4.76                                                                                               | 11.14                                                                                              | 37.86                                                                                              | 29.09                                                                                              | 90.18                                                                                              | 62.06                                                                                              | 84.05                                                                                              | 47.22                                                                                              | 62.27                                                                                              |
| Art And Culture                                                                                    | 117.37                                                                                             | 119.17                                                                                             | 306.13                                                                                             | 395.22                                                                                             | 225.94                                                                                             | 933.57                                                                                             | 493.13                                                                                             | 248.34                                                                                             | 441.02                                                                                             |
| Conservation of natural resources                                                                  | 44.60                                                                                              | 49.85                                                                                              | 119.09                                                                                             | 228.14                                                                                             | 173.55                                                                                             | 160.60                                                                                             | 92.00                                                                                              | 273.82                                                                                             | 580.37                                                                                             |
| Education                                                                                          | 2589.42                                                                                            | 4057.45                                                                                            | 4534.16                                                                                            | 5763.45                                                                                            | 6111.66                                                                                            | 7179.51                                                                                            | 6693.25                                                                                            | 6569.82                                                                                            | 10085.78                                                                                           |
| Environmental Sustainability                                                                       | 773.99                                                                                             | 796.69                                                                                             | 1082.63                                                                                            | 1301.96                                                                                            | 1368.27                                                                                            | 1470.53                                                                                            | 1030.16                                                                                            | 2433.24                                                                                            | 1960.13                                                                                            |
| Gender Equality                                                                                    | 55.21                                                                                              | 73.85                                                                                              | 72.60                                                                                              | 24.01                                                                                              | 51.86                                                                                              | 82.93                                                                                              | 43.83                                                                                              | 104.67                                                                                             | 119.83                                                                                             |
| Health Care                                                                                        | 1847.74                                                                                            | 2569.43                                                                                            | 2503.91                                                                                            | 2776.95                                                                                            | 3617.15                                                                                            | 4905.72                                                                                            | 7325.83                                                                                            | 7816.29                                                                                            | 6830.60                                                                                            |
| Livelihood Enhancement Projects                                                                    | 280.17                                                                                             | 393.38                                                                                             | 518.49                                                                                             | 832.40                                                                                             | 907.98                                                                                             | 1077.72                                                                                            | 938.91                                                                                             | 854.78                                                                                             | 1654.39                                                                                            |
| Poverty, Eradicating Hunger, Malnutrition                                                          | 274.70                                                                                             | 1252.08                                                                                            | 614.65                                                                                             | 811.20                                                                                             | 1195.78                                                                                            | 1159.71                                                                                            | 1407.58                                                                                            | 1896.95                                                                                            | 1232.62                                                                                            |
| Rural development projects                                                                         | 1059.35                                                                                            | 1376.16                                                                                            | 1572.87                                                                                            | 1724.07                                                                                            | 2434.17                                                                                            | 2301.02                                                                                            | 1850.71                                                                                            | 1833.76                                                                                            | 2005.37                                                                                            |
| Safe drinking water                                                                                | 103.95                                                                                             | 180.16                                                                                             | 160.12                                                                                             | 220.87                                                                                             | 228.23                                                                                             | 253.40                                                                                             | 203.13                                                                                             | 182.68                                                                                             | 246.36                                                                                             |
| Sanitation                                                                                         | 299.54                                                                                             | 631.80                                                                                             | 433.98                                                                                             | 460.68                                                                                             | 506.66                                                                                             | 521.72                                                                                             | 338.97                                                                                             | 313.26                                                                                             | 429.91                                                                                             |
| Senior citizens welfare                                                                            | 8.94                                                                                               | 21.87                                                                                              | 27.75                                                                                              | 40.10                                                                                              | 46.52                                                                                              | 52.33                                                                                              | 56.47                                                                                              | 79.58                                                                                              | 132.87                                                                                             |
| Setting up homes and hostels for women                                                             | 8.74                                                                                               | 29.28                                                                                              | 62.22                                                                                              | 70.58                                                                                              | 57.01                                                                                              | 48.50                                                                                              | 44.52                                                                                              | 100.92                                                                                             | 48.53                                                                                              |
| Setting up orphanage                                                                               | 5.12                                                                                               | 16.90                                                                                              | 16.80                                                                                              | 39.87                                                                                              | 12.89                                                                                              | 36.50                                                                                              | 21.88                                                                                              | 27.52                                                                                              | 41.24                                                                                              |
| Slum area development                                                                              | 101.14                                                                                             | 14.10                                                                                              | 51.49                                                                                              | 39.16                                                                                              | 51.06                                                                                              | 42.94                                                                                              | 88.95                                                                                              | 58.38                                                                                              | 93.84                                                                                              |
| Socio-economic equalities                                                                          | 39.04                                                                                              | 77.97                                                                                              | 148.01                                                                                             | 155.95                                                                                             | 167.92                                                                                             | 214.88                                                                                             | 149.81                                                                                             | 164.90                                                                                             | 154.01                                                                                             |
| Special education                                                                                  | 41.43                                                                                              | 125.84                                                                                             | 165.33                                                                                             | 140.01                                                                                             | 186.13                                                                                             | 196.88                                                                                             | 209.24                                                                                             | 190.52                                                                                             | 305.67                                                                                             |
| Technology incubators                                                                              | 4.74                                                                                               | 26.34                                                                                              | 25.40                                                                                              | 16.94                                                                                              | 32.10                                                                                              | 53.50                                                                                              | 62.62                                                                                              | 8.57                                                                                               | 1.38                                                                                               |
| Training To Promote Sports                                                                         | 57.62                                                                                              | 140.12                                                                                             | 197.00                                                                                             | 285.41                                                                                             | 310.16                                                                                             | 304.00                                                                                             | 243.39                                                                                             | 291.85                                                                                             | 526.14                                                                                             |
| Vocational skills                                                                                  | 277.07                                                                                             | 344.40                                                                                             | 379.70                                                                                             | 546.46                                                                                             | 798.36                                                                                             | 1181.23                                                                                            | 717.65                                                                                             | 1034.18                                                                                            | 1164.19                                                                                            |
| Women Empowerment                                                                                  | 72.87                                                                                              | 122.79                                                                                             | 163.46                                                                                             | 251.37                                                                                             | 236.54                                                                                             | 259.57                                                                                             | 206.00                                                                                             | 261.34                                                                                             | 396.99                                                                                             |
| Other Central Government Funds                                                                     | 624.61                                                                                             | 910.74                                                                                             | 787.22                                                                                             | 799.18                                                                                             | 1156.86                                                                                            | 1790.69                                                                                            | 3491.30                                                                                            | 1620.09                                                                                            | 1091.86                                                                                            |
| NEC/ Not Mentioned                                                                                 | 1338.40                                                                                            | 1051.16                                                                                            | 437.43                                                                                             | 15.20                                                                                              | 87.61                                                                                              | 502.79                                                                                             | 203.14                                                                                             | 0.59                                                                                               | 1.50                                                                                               |
| Total                                                                                              | 10065.93                                                                                           | 14517.21                                                                                           | 14542.51                                                                                           | 17098.57                                                                                           | 20217.65                                                                                           | 24965.82                                                                                           | 26210.95                                                                                           | 26616.30                                                                                           | 29987.92                                                                                           |

(Data upto 31.03.2024) (Source : Corporate Data Management Cell)

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

## ANNEXURE REFERRED TO IN REPLY OF LOK SABHA UNSTARRED QUESTION NO. 1091 FOR 10.02.2025

| State-wise CSR expenditure by public sector(PSUs) and private sector(Non-PSUs) companies from FY   | State-wise CSR expenditure by public sector(PSUs) and private sector(Non-PSUs) companies from FY   | State-wise CSR expenditure by public sector(PSUs) and private sector(Non-PSUs) companies from FY   | State-wise CSR expenditure by public sector(PSUs) and private sector(Non-PSUs) companies from FY   | State-wise CSR expenditure by public sector(PSUs) and private sector(Non-PSUs) companies from FY   | State-wise CSR expenditure by public sector(PSUs) and private sector(Non-PSUs) companies from FY   | State-wise CSR expenditure by public sector(PSUs) and private sector(Non-PSUs) companies from FY   | State-wise CSR expenditure by public sector(PSUs) and private sector(Non-PSUs) companies from FY   |
|----------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------|
| S.No                                                                                               | States                                                                                             | FY 2020-21                                                                                         | FY 2020-21                                                                                         | FY 2021-22                                                                                         | FY 2021-22                                                                                         | FY 2022-23                                                                                         | FY 2022-23                                                                                         |
| S.No                                                                                               | States                                                                                             | Non-PSUs                                                                                           | PSUs                                                                                               | Non-PSUs                                                                                           | PSUs                                                                                               | Non-PSUs                                                                                           | PSUs                                                                                               |
| 1                                                                                                  | Andaman And Nicobar                                                                                | 1.58                                                                                               | 1.28                                                                                               | 9.07                                                                                               | 0.64                                                                                               | 1.49                                                                                               | 1.04                                                                                               |
| 2                                                                                                  | Andhra Pradesh                                                                                     | 679.13                                                                                             | 40.68                                                                                              | 604.67                                                                                             | 52.12                                                                                              | 902.54                                                                                             | 52.10                                                                                              |
| 3                                                                                                  | Arunachal Pradesh                                                                                  | 7.04                                                                                               | 3.54                                                                                               | 108.17                                                                                             | 11.25                                                                                              | 5.43                                                                                               | 7.92                                                                                               |
| 4                                                                                                  | Assam                                                                                              | 87.06                                                                                              | 93.18                                                                                              | 174.51                                                                                             | 231.66                                                                                             | 172.20                                                                                             | 298.05                                                                                             |
| 5                                                                                                  | Bihar                                                                                              | 82.38                                                                                              | 7.51                                                                                               | 122.15                                                                                             | 43.82                                                                                              | 125.30                                                                                             | 110.07                                                                                             |
| 6                                                                                                  | Chandigarh                                                                                         | 13.40                                                                                              | --                                                                                                 | 50.59                                                                                              | 0.29                                                                                               | 17.47                                                                                              | 1.16                                                                                               |
| 7                                                                                                  | Chhattisgarh                                                                                       | 139.07                                                                                             | 186.56                                                                                             | 150.84                                                                                             | 154.45                                                                                             | 436.08                                                                                             | 160.04                                                                                             |
| 8                                                                                                  | Dadra And Nagar Haveli                                                                             | 20.85                                                                                              | 1.13                                                                                               | 13.19                                                                                              | 0.92                                                                                               | 13.11                                                                                              | 0.60                                                                                               |
| 9                                                                                                  | Daman And Diu                                                                                      | 5.25                                                                                               | --                                                                                                 | 3.41                                                                                               | 0.72                                                                                               | 8.58                                                                                               | 0.82                                                                                               |
| 10                                                                                                 | Delhi                                                                                              | 679.24                                                                                             | 45.34                                                                                              | 843.34                                                                                             | 352.99                                                                                             | 1035.35                                                                                            | 448.56                                                                                             |
| 11                                                                                                 | Goa                                                                                                | 36.04                                                                                              | 5.88                                                                                               | 41.22                                                                                              | 4.22                                                                                               | 53.41                                                                                              | 4.75                                                                                               |
| 12                                                                                                 | Gujarat                                                                                            | 1360.48                                                                                            | 101.12                                                                                             | 1473.39                                                                                            | 130.87                                                                                             | 1886.54                                                                                            | 121.88                                                                                             |
| 13                                                                                                 | Haryana                                                                                            | 535.49                                                                                             | 15.37                                                                                              | 625.87                                                                                             | 58.08                                                                                              | 662.59                                                                                             | 38.48                                                                                              |
| 14                                                                                                 | Himachal Pradesh                                                                                   | 64.27                                                                                              | 42.04                                                                                              | 79.51                                                                                              | 60.71                                                                                              | 82.63                                                                                              | 55.99                                                                                              |
| 15                                                                                                 | Jammu and Kashmir                                                                                  | 13.88                                                                                              | 21.68                                                                                              | 25.99                                                                                              | 24.69                                                                                              | 45.35                                                                                              | 25.87                                                                                              |
| 16                                                                                                 | Jharkhand                                                                                          | 131.67                                                                                             | 94.87                                                                                              | 125.88                                                                                             | 67.45                                                                                              | 273.54                                                                                             | 114.81                                                                                             |
| 17                                                                                                 | Karnataka                                                                                          | 1141.47                                                                                            | 136.34                                                                                             | 1646.80                                                                                            | 192.93                                                                                             | 1821.45                                                                                            | 164.38                                                                                             |
| 18                                                                                                 | Kerala                                                                                             | 261.68                                                                                             | 28.99                                                                                              | 202.30                                                                                             | 37.43                                                                                              | 298.90                                                                                             | 52.70                                                                                              |
| 19                                                                                                 | Lakshadweep                                                                                        | 0.01                                                                                               | --                                                                                                 | 0.45                                                                                               | --                                                                                                 | 0.02                                                                                               | --                                                                                                 |
| 20                                                                                                 | Leh & Ladakh                                                                                       | --                                                                                                 | --                                                                                                 | 5.29                                                                                               | 9.54                                                                                               | 6.63                                                                                               | 5.09                                                                                               |
| 21                                                                                                 | Madhya Pradesh                                                                                     | 240.76                                                                                             | 134.75                                                                                             | 278.88                                                                                             | 148.80                                                                                             | 449.43                                                                                             | 206.98                                                                                             |
| 22                                                                                                 | Maharashtra                                                                                        | 3250.74                                                                                            | 214.07                                                                                             | 5057.33                                                                                            | 323.08                                                                                             | 5188.86                                                                                            | 308.46                                                                                             |
| 23                                                                                                 | Manipur                                                                                            | 6.29                                                                                               | 4.10                                                                                               | 6.64                                                                                               | 8.97                                                                                               | 40.52                                                                                              | 12.93                                                                                              |
| 24                                                                                                 | Meghalaya                                                                                          | 15.63                                                                                              | 2.00                                                                                               | 17.95                                                                                              | 1.68                                                                                               | 19.95                                                                                              | 1.78                                                                                               |
| 25                                                                                                 | Mizoram                                                                                            | 0.95                                                                                               | 0.02                                                                                               | 1.85                                                                                               | 5.09                                                                                               | 1.97                                                                                               | 9.03                                                                                               |
| 26                                                                                                 | Nagaland                                                                                           | 3.31                                                                                               | 0.26                                                                                               | 8.21                                                                                               | 4.25                                                                                               | 7.24                                                                                               | 6.33                                                                                               |
| 27                                                                                                 | Odisha                                                                                             | 259.38                                                                                             | 318.78                                                                                             | 273.19                                                                                             | 397.13                                                                                             | 592.98                                                                                             | 394.72                                                                                             |
| 28                                                                                                 | Puducherry                                                                                         | 12.41                                                                                              | 0.02                                                                                               | 8.45                                                                                               | 0.86                                                                                               | 10.29                                                                                              | 2.26                                                                                               |
| 29                                                                                                 | Punjab                                                                                             | 155.61                                                                                             | 2.84                                                                                               | 177.83                                                                                             | 7.05                                                                                               | 234.98                                                                                             | 12.59                                                                                              |
| 30                                                                                                 | Rajasthan                                                                                          | 652.87                                                                                             | 17.12                                                                                              | 659.57                                                                                             | 52.25                                                                                              | 1046.54                                                                                            | 55.83                                                                                              |
| 31                                                                                                 | Sikkim                                                                                             | 8.51                                                                                               | 8.77                                                                                               | 9.47                                                                                               | 18.77                                                                                              | 12.47                                                                                              | 23.70                                                                                              |
| 32                                                                                                 | Tamil Nadu                                                                                         | 1097.19                                                                                            | 76.88                                                                                              | 1357.41                                                                                            | 74.65                                                                                              | 1460.06                                                                                            | 102.42                                                                                             |
| 33                                                                                                 | Telangana                                                                                          | 543.33                                                                                             | 84.38                                                                                              | 592.02                                                                                             | 93.85                                                                                              | 926.83                                                                                             | 80.71                                                                                              |
| 34                                                                                                 | Tripura                                                                                            | 3.48                                                                                               | 5.81                                                                                               | 4.96                                                                                               | 10.95                                                                                              | 4.82                                                                                               | 14.44                                                                                              |
| 35                                                                                                 | Uttar Pradesh                                                                                      | 782.58                                                                                             | 124.75                                                                                             | 1125.26                                                                                            | 213.91                                                                                             | 923.96                                                                                             | 228.61                                                                                             |
| 36                                                                                                 | Uttarakhand                                                                                        | 109.89                                                                                             | 50.69                                                                                              | 143.59                                                                                             | 84.49                                                                                              | 185.26                                                                                             | 115.85                                                                                             |
| 37                                                                                                 | West Bengal                                                                                        | 406.53                                                                                             | 64.95                                                                                              | 468.91                                                                                             | 98.29                                                                                              | 624.15                                                                                             | 138.14                                                                                             |
| 38                                                                                                 | PAN India (Other                                                                                   | 2525.09                                                                                            | 966.21                                                                                             | 748.70                                                                                             | 864.87                                                                                             | 549.38                                                                                             | 399.44                                                                                             |
| 39                                                                                                 | PAN India*                                                                                         | 6388.69                                                                                            | 1416.34                                                                                            | 4998.69                                                                                            | 526.47                                                                                             | 5743.73                                                                                            | 317.25                                                                                             |
| 40                                                                                                 | NEC/Not Mentioned* Total                                                                           | 1.43 21724.68                                                                                      | 168.04 4486.27                                                                                     | 0.52 22246.10                                                                                      | -- 4370.20                                                                                         | 20.12 25892.14                                                                                     | -- 4095.78                                                                                         |

(Data upto 31.03.2024) (Source : Corporate Data Management Cell)

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