Lok Sabha Question No. 2439 (UNSTARRED), answered on 2025-12-15
Subject: CSR in Tamil Nadu
Ministry: CORPORATE AFFAIRS
Asked by: Dr. Kalanidhi Veeraswamy

## GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS LOK SABHA

## UNSTARRED QUESTION NO. 2439

Monday, December 15, 2025/Agrahayana 24, 1947 (Saka)

## CSR IN TAMIL NADU QUESTION

2439. Dr. Kalanidhi Veeraswamy:

Will the Minister of CORPORATE AFFAIRS be pleased to state:

- (a) the total amount of Corporate Social Responsibility (CSR) funds spent by companies in Tamil Nadu during the last five years, year-wise and sector-wise;
- (b) the details of the number of companies in Tamil Nadu that were required to spend CSR funds under Section 135 of the Companies Act, 2013, and the number of companies that did not meet their mandated CSR obligations during this period;
- (c) whether the Government proposes to introduce any measures to improve transparency, monitoring and district-wise reporting of CSR spending in Tamil Nadu, if so, the details thereof;  and
- (d)  the  details  of  major  CSR  projects  implemented  in  Tamil  Nadu  in  sectors  such  as education, health, rural development, skilling and environmental sustainability during the last three years?

## 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 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 annual filings made by companies in the MCA21 registry, the Development Sector-wise CSR expenditure in Tamil Nadu for the last five Financial Years (FYs) i.e. FY 2019-20 to FY 2023-24 is attached at Annexure.

(b): 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, and the Chief Financial Officer or the person responsible for financial management  shall  certify  to  the  effect.  Further,  those  companies  who  have  their websites are required to make disclosures such as composition of CSR Committee, CSR Policy and CSR projects approved by Board on their website. The CSR framework is disclosure based and 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, the existing framework provides adequate mechanisms to ensure compliance, transparency and accountability. 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.

(c):  The existing legal provisions regarding formation of CSR committee, formulation of CSR policy, Annual Action Plan  on CSR, identification of the project  and  area  in  which project will be implemented, certification of CSR expenditure by Chief Financial Officer (CFO)  and  audit  of  CSR  expenditure  by  statutory  auditors,  etc.,  provide  adequate mechanisms to ensure transparency and accountability. The Board has to ensure that the approved amount has been spent on the assigned activity(ies).

(d): Data related to CSR expenditure filed by the companies in MCA21 registry including project wise is available in public domain at www.csr.gov.in.

*****

## Refer to part (a) of Lok Sabha Unstarred Question no. 2439 for 15.12.2025

## Development Sector-wise CSR expenditure in Tamil Nadu from FY 2019-20 to FY 2023-24 (Amount in Rupees Crore)

|   S.No. | CSR Development Sector                         | FY 2019-20   | FY 2020-21   | FY 2021-22   | FY 2022-23   | FY 2023-24   |
|---------|------------------------------------------------|--------------|--------------|--------------|--------------|--------------|
|       1 | Agro forestry                                  | 0.15         | 1.19         | 1.60         | 2.75         | 5.02         |
|       2 | Animal welfare                                 | 3.00         | 5.61         | 9.28         | 8.94         | 12.69        |
|       3 | Armed Forces, Veterans, War Widows/ Dependants | 0.37         | 0.27         | 1.19         | 1.01         | 4.89         |
|       4 | Art and culture                                | 12.72        | 43.40        | 8.96         | 37.25        | 17.68        |
|       5 | Conservation of natural resources              | 6.01         | 10.33        | 14.46        | 26.91        | 26.61        |
|       6 | Education                                      | 451.36       | 407.72       | 416.97       | 666.71       | 701.35       |
|       7 | Environmental sustainability                   | 85.77        | 98.73        | 136.00       | 99.64        | 156.41       |
|       8 | Gender equality                                | 3.75         | 1.12         | 3.46         | 1.65         | 14.90        |
|       9 | Health care                                    | 239.58       | 294.53       | 430.05       | 355.99       | 458.66       |
|      10 | Livelihood enhancement projects                | 29.86        | 35.81        | 37.62        | 70.04        | 81.48        |
|      11 | Poverty, Eradicating Hunger, Malnutrition      | 31.11        | 71.03        | 195.50       | 40.40        | 75.01        |
|      12 | Rural development projects                     | 52.32        | 59.02        | 49.30        | 85.30        | 132.16       |
|      13 | Safe drinking water                            | 10.64        | 18.63        | 10.82        | 12.34        | 14.43        |
|      14 | Sanitation                                     | 9.60         | 34.09        | 16.96        | 28.59        | 18.48        |
|      15 | Senior Citizens Welfare                        | 2.42         | 2.44         | 3.48         | 9.00         | 6.67         |
|      16 | Setting up homes and hostels for women         | 2.17         | 6.21         | 8.31         | 1.09         | 1.91         |
|      17 | Setting up orphanage                           | 1.24         | 0.37         | 1.78         | 2.32         | 2.06         |
|      18 | Slum area development                          | 0.12         | 4.07         | 1.14         | 6.71         | 6.84         |
|      19 | Socio-economic equalities                      | 4.76         | 6.18         | 16.80        | 6.10         | 17.44        |
|      20 | Special education                              | 3.86         | 8.10         | 9.07         | 18.66        | 21.19        |
|      21 | Technology incubators                          | 6.14         | 4.89         | 0.26         | 0.38         | 0.22         |
|      22 | Training to promote sports                     | 22.72        | 11.23        | 16.38        | 29.74        | 55.16        |
|      23 | Vocational skills                              | 82.14        | 39.00        | 35.98        | 101.57       | 121.51       |
|      24 | Women empowerment                              | 7.94         | 10.06        | 15.66        | 24.04        | 13.45        |
|      25 | NEC/Not mentioned*                             | 2.53         | 0.04         | 0.00         | -            | 2.54         |
|      26 | Total                                          | 1,072.26     | 1,174.07     | 1,441.03     | 1,637.12     | 1,968.76     |

(Data upto 31.03.2025) (Source: Corporate Data Management Cell)

* Company did not specify the names of Sector.