Lok Sabha Question No. 950 (UNSTARRED), answered on 2025-02-10
Subject: Collection and Utilisation of CSR Funds
Ministry: CORPORATE AFFAIRS
Asked by: Dr. Nishikant Dubey, Shri Dharambir Singh, Shri Shyamkumar Daulat Barve, Dr. Kirsan Namdeo

## GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS LOK SABHA

## UNSTARRED QUESTION NO. 950

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

Collection and Utilisation of CSR Funds

## QUESTION

950. Shri Shyamkumar Daulat Barve:

Dr. Kirsan Namdeo:

Dr. Nishikant Dubey:

Shri Dharambir Singh:

Will the Minister of CORPORATE AFFAIRS be pleased to state:

- (a) the details of total Corporate Social Responsibility (CSR) Funds collected, allocated and Utilised in the country since its inception along with the works/projects completed under CSR, Sector, year and State-wise including all districts, particularly tribal areas of  Gadchiroli  Parliamentary  Constituency  of  Maharashtra  and  Godda  Parliamentary Constituency of Jharkhand;
- (b) the details and names of projects which have not been completed under CSR, Statewise including Jharkhand;
- (c) whether there are any specific guidelines by which the Public Sector Undertakings (PSUs) and Private Companies choose beneficiaries and the way by which the CSR funds are disbursed along with the total number of beneficiaries under CSR, Statewise;
- (d) the details of PSUs contributing funds for sports development in the country, Statewise including Bhiwani-Mahendergarh Parliamentary Constituency of Haryana; and
- (e) whether the Government has audited CSR Funds spent by the PSUs/Companies and if so, the details thereof and if not, the reasons therefor?

## 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)&(b): There is no provision of collection and allocation of CSR funds under CSR legal framework. 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. 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. Ministry does not maintain Parliamentary Constituency-wise data. However, on the basis of annual filings by the CSR mandated Companies, state-wise and sector-wise details of CSR spent during the last three Financial Years (FYs) i.e 2020-21, 2021-22 and  2022-23  is  attached  as  Annexure-I  and  Annexure-II  respectively.  Further, Completion status of CSR projects or activities are not maintained by the government.

(c): Under the legal framework, CSR is a Board-driven process. Every CSR mandated company except Companies covered under section 135(9) of the Act shall constitute a  CSR  Committee.  The  Committee  shall  formulate  and  recommend  the  CSR  policy which indicates the activities inter-alia includes beneficiaries to be undertaken by the company in area or subject specified in Schedule VII. The Board of the company plans, decides,  executes  and  monitors  the  CSR  activities  of  the  company  based  on  the recommendations  of  its  CSR  Committee.  The  Government  does  not  issue  any directions to the Companies for deciding their CSR Policy or beneficiary.

(d): Ministry does not maintain constituency-wise data. However, on the basis of annual filings,  the  details  of  State-wise  CSR  expenditure  on  Sports  for  financial  year  (FY) 2020-21, 2021-22 and 2022-23 is attached at Annexure III.

(e): 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.  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 Compa nies (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 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 expenditure on CSR by the companies.

*****

| State-wise CSR expenditure from FY 2020-21 to 2022-23 (Amount in Crore)   | State-wise CSR expenditure from FY 2020-21 to 2022-23 (Amount in Crore)   | State-wise CSR expenditure from FY 2020-21 to 2022-23 (Amount in Crore)   | State-wise CSR expenditure from FY 2020-21 to 2022-23 (Amount in Crore)   | State-wise CSR expenditure from FY 2020-21 to 2022-23 (Amount in Crore)   |
|---------------------------------------------------------------------------|---------------------------------------------------------------------------|---------------------------------------------------------------------------|---------------------------------------------------------------------------|---------------------------------------------------------------------------|
| S.No.                                                                     | States                                                                    | FY 2020-21                                                                | FY 2021-22                                                                | FY 2022-23                                                                |
| 1                                                                         | Andaman And Nicobar                                                       | 2.86                                                                      | 9.71                                                                      | 2.53                                                                      |
| 2                                                                         | Andhra Pradesh                                                            | 719.81                                                                    | 656.79                                                                    | 954.63                                                                    |
| 3                                                                         | Arunachal Pradesh                                                         | 10.58                                                                     | 119.42                                                                    | 13.35                                                                     |
| 4                                                                         | Assam                                                                     | 180.23                                                                    | 406.17                                                                    | 470.24                                                                    |
| 5                                                                         | Bihar                                                                     | 89.89                                                                     | 165.97                                                                    | 235.36                                                                    |
| 6                                                                         | Chandigarh                                                                | 13.40                                                                     | 50.88                                                                     | 18.06                                                                     |
| 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                                                                    | 1193.93                                                                   | 1462.66                                                                   |
| 11                                                                        | Goa                                                                       | 41.92                                                                     | 45.43                                                                     | 58.11                                                                     |
| 12                                                                        | Gujarat                                                                   | 1461.60                                                                   | 1603.93                                                                   | 1982.26                                                                   |
| 13                                                                        | Haryana                                                                   | 550.86                                                                    | 683.95                                                                    | 700.16                                                                    |
| 14                                                                        | Himachal Pradesh                                                          | 106.31                                                                    | 140.22                                                                    | 138.52                                                                    |
| 15                                                                        | Jammu and Kashmir                                                         | 35.56                                                                     | 50.68                                                                     | 71.22                                                                     |
| 16                                                                        | Jharkhand                                                                 | 226.54                                                                    | 193.33                                                                    | 388.13                                                                    |
| 17                                                                        | Karnataka                                                                 | 1277.81                                                                   | 1839.73                                                                   | 1985.23                                                                   |
| 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                                                                    | 427.10                                                                    | 655.86                                                                    |
| 22                                                                        | Maharashtra                                                               | 3464.81                                                                   | 5380.07                                                                   | 5494.77                                                                   |
| 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                                                                        | Puducherry                                                                | 12.43                                                                     | 9.31                                                                      | 12.55                                                                     |
| 29                                                                        | Punjab                                                                    | 158.46                                                                    | 184.89                                                                    | 247.47                                                                    |
| 30                                                                        | Rajasthan                                                                 | 670.00                                                                    | 711.82                                                                    | 1102.16                                                                   |
| 31                                                                        | Sikkim                                                                    | 17.28                                                                     | 28.24                                                                     | 36.18                                                                     |
| 32                                                                        | Tamil Nadu                                                                | 1174.07                                                                   | 1432.06                                                                   | 1558.66                                                                   |
| 33                                                                        | Telangana                                                                 | 627.71                                                                    | 685.87                                                                    | 1006.63                                                                   |
| 34                                                                        | Tripura                                                                   | 9.29                                                                      | 15.91                                                                     | 19.26                                                                     |
| 35                                                                        | Uttar Pradesh                                                             | 907.32                                                                    | 1339.18                                                                   | 1152.43                                                                   |
| 36                                                                        | Uttarakhand                                                               | 160.58                                                                    | 228.08                                                                    | 301.11                                                                    |
| 37                                                                        | West Bengal                                                               | 471.48                                                                    | 567.21                                                                    | 759.51                                                                    |
| 38                                                                        | PAN India(Other Centralized Funds)                                        | 3491.30                                                                   | 1620.09                                                                   | 1091.86                                                                   |
| 39                                                                        | PAN India*                                                                | 7805.03                                                                   | 5522.74                                                                   | 5988.91                                                                   |
| 40                                                                        | NEC/Not Mentioned*                                                        | 169.47                                                                    | 0.09                                                                      | 10.12                                                                     |
|                                                                           | Total                                                                     | 26210.95                                                                  | 26616.30                                                                  | 29987.92                                                                  |

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

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

******

## ANNEXURE REFERRED TO IN REPLY OF LOK SABHA UNSTARRED QUESTION NO. 950 FOR 10.02.2025

| Development Sector-wise CSR expenditure from FY 2020-21 to 2022-23 (Amount in Crore)   | Development Sector-wise CSR expenditure from FY 2020-21 to 2022-23 (Amount in Crore)   | Development Sector-wise CSR expenditure from FY 2020-21 to 2022-23 (Amount in Crore)   | Development Sector-wise CSR expenditure from FY 2020-21 to 2022-23 (Amount in Crore)   | Development Sector-wise CSR expenditure from FY 2020-21 to 2022-23 (Amount in Crore)   |
|----------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------|
| S.No.                                                                                  | Development Sector                                                                     | FY 2020-21                                                                             | FY 2021-22                                                                             | FY 2022-23                                                                             |
| 1                                                                                      | Agro forestry                                                                          | 20.90                                                                                  | 34.27                                                                                  | 65.07                                                                                  |
| 2                                                                                      | Animal welfare                                                                         | 193.55                                                                                 | 168.79                                                                                 | 315.98                                                                                 |
| 3                                                                                      | Armed Forces, Veterans, War Widows/ Dependants                                         | 84.05                                                                                  | 47.22                                                                                  | 62.27                                                                                  |
| 4                                                                                      | Art And Culture                                                                        | 493.13                                                                                 | 248.34                                                                                 | 441.02                                                                                 |
| 5                                                                                      | Conservation of natural resources                                                      | 92.00                                                                                  | 273.82                                                                                 | 580.37                                                                                 |
| 6                                                                                      | Education                                                                              | 6693.25                                                                                | 6569.82                                                                                | 10085.78                                                                               |
| 7                                                                                      | Environmental Sustainability                                                           | 1030.16                                                                                | 2433.24                                                                                | 1960.13                                                                                |
| 8                                                                                      | Gender Equality                                                                        | 43.83                                                                                  | 104.67                                                                                 | 119.83                                                                                 |
| 9                                                                                      | Health Care                                                                            | 7325.83                                                                                | 7816.29                                                                                | 6830.60                                                                                |
| 10                                                                                     | Livelihood Enhancement Projects                                                        | 938.91                                                                                 | 854.78                                                                                 | 1654.39                                                                                |
| 11                                                                                     | Poverty, Eradicating Hunger, Malnutrition                                              | 1407.58                                                                                | 1896.95                                                                                | 1232.62                                                                                |
| 12                                                                                     | Rural development projects                                                             | 1850.71                                                                                | 1833.76                                                                                | 2005.37                                                                                |
| 13                                                                                     | Safe drinking water                                                                    | 203.13                                                                                 | 182.68                                                                                 | 246.36                                                                                 |
| 14                                                                                     | Sanitation                                                                             | 338.97                                                                                 | 313.26                                                                                 | 429.91                                                                                 |
| 15                                                                                     | Senior citizens welfare                                                                | 56.47                                                                                  | 79.58                                                                                  | 132.87                                                                                 |
| 16                                                                                     | Setting up homes and hostels for women                                                 | 44.52                                                                                  | 100.92                                                                                 | 48.53                                                                                  |
| 17                                                                                     | Setting up orphanage                                                                   | 21.88                                                                                  | 27.52                                                                                  | 41.24                                                                                  |
| 18                                                                                     | Slum area development                                                                  | 88.95                                                                                  | 58.38                                                                                  | 93.84                                                                                  |
| 19                                                                                     | Socio-economic equalities                                                              | 149.81                                                                                 | 164.90                                                                                 | 154.01                                                                                 |
| 20                                                                                     | Special education                                                                      | 209.24                                                                                 | 190.52                                                                                 | 305.67                                                                                 |
| 21                                                                                     | Technology incubators                                                                  | 62.62                                                                                  | 8.57                                                                                   | 1.38                                                                                   |
| 22                                                                                     | Training To Promote Sports                                                             | 243.39                                                                                 | 291.85                                                                                 | 526.14                                                                                 |
| 23                                                                                     | Vocational skills                                                                      | 717.65                                                                                 | 1034.18                                                                                | 1164.19                                                                                |
| 24                                                                                     | Women Empowerment                                                                      | 206.00                                                                                 | 261.34                                                                                 | 396.99                                                                                 |
| 25                                                                                     | Other Central Government Funds                                                         | 3491.30                                                                                | 1620.09                                                                                | 1091.86                                                                                |
| 26                                                                                     | NEC/ Not Mentioned*                                                                    | 203.14                                                                                 | 0.59                                                                                   | 1.50                                                                                   |
|                                                                                        | Total                                                                                  | 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. 950 FOR 10.02.2025

| State wise CSR expenditure on Sports in India from FY 2020-21 to 2022-23 (Amount in Crore)   | State wise CSR expenditure on Sports in India from FY 2020-21 to 2022-23 (Amount in Crore)   | State wise CSR expenditure on Sports in India from FY 2020-21 to 2022-23 (Amount in Crore)   | State wise CSR expenditure on Sports in India from FY 2020-21 to 2022-23 (Amount in Crore)   | State wise CSR expenditure on Sports in India from FY 2020-21 to 2022-23 (Amount in Crore)   |
|----------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------|
| S.No.                                                                                        | States/ UTs                                                                                  | FY 2020-21                                                                                   | FY 2021-22                                                                                   | FY 2022-23                                                                                   |
| 1                                                                                            | Andaman And Nicobar                                                                          | --                                                                                           | 1.50                                                                                         | --                                                                                           |
| 2                                                                                            | Andhra Pradesh                                                                               | 1.64                                                                                         | 3.09                                                                                         | 4.75                                                                                         |
| 3                                                                                            | Arunachal Pradesh                                                                            | --                                                                                           | 0.06                                                                                         | 0.14                                                                                         |
| 4                                                                                            | Assam                                                                                        | 2.53                                                                                         | 4.02                                                                                         | 11.31                                                                                        |
| 5                                                                                            | Bihar                                                                                        | 0.10                                                                                         | 0.96                                                                                         | 3.52                                                                                         |
| 6                                                                                            | Chandigarh                                                                                   | 0.04                                                                                         | 0.33                                                                                         | 0.34                                                                                         |
| 7                                                                                            | Chhattisgarh                                                                                 | 6.82                                                                                         | 1.78                                                                                         | 5.72                                                                                         |
| 8                                                                                            | Dadra And Nagar Haveli                                                                       | --                                                                                           | 0.06                                                                                         | 0.02                                                                                         |
| 9                                                                                            | Daman And Diu                                                                                | --                                                                                           | --                                                                                           | 0.05                                                                                         |
| 10                                                                                           | Delhi                                                                                        | 5.39                                                                                         | 22.99                                                                                        | 41.57                                                                                        |
| 11                                                                                           | Goa                                                                                          | 0.38                                                                                         | 2.82                                                                                         | 4.62                                                                                         |
| 12                                                                                           | Gujarat                                                                                      | 3.41                                                                                         | 8.12                                                                                         | 7.41                                                                                         |
| 13                                                                                           | Haryana                                                                                      | 1.25                                                                                         | 6.73                                                                                         | 6.00                                                                                         |
| 14                                                                                           | Himachal Pradesh                                                                             | 1.66                                                                                         | 2.57                                                                                         | 10.77                                                                                        |
| 15                                                                                           | Jammu and Kashmir                                                                            | 0.04                                                                                         | 0.35                                                                                         | 0.30                                                                                         |
| 16                                                                                           | Jharkhand                                                                                    | 1.91                                                                                         | 4.31                                                                                         | 10.20                                                                                        |
| 17                                                                                           | Karnataka                                                                                    | 26.87                                                                                        | 27.38                                                                                        | 44.27                                                                                        |
| 18                                                                                           | Kerala                                                                                       | 9.04                                                                                         | 4.95                                                                                         | 5.78                                                                                         |
| 19                                                                                           | Leh & Ladakh                                                                                 | --                                                                                           | --                                                                                           | 0.09                                                                                         |
| 20                                                                                           | Madhya Pradesh                                                                               | 0.98                                                                                         | 5.52                                                                                         | 7.66                                                                                         |
| 21                                                                                           | Maharashtra                                                                                  | 16.51                                                                                        | 55.16                                                                                        | 68.29                                                                                        |
| 22                                                                                           | Manipur                                                                                      | --                                                                                           | 0.25                                                                                         | 1.62                                                                                         |
| 23                                                                                           | Meghalaya                                                                                    | --                                                                                           | --                                                                                           | 1.05                                                                                         |
| 24                                                                                           | Mizoram                                                                                      | --                                                                                           | 0.36                                                                                         | 5.57                                                                                         |
| 25                                                                                           | Nagaland                                                                                     | --                                                                                           | --                                                                                           | 0.12                                                                                         |
| 26                                                                                           | Odisha                                                                                       | 15.33                                                                                        | 11.87                                                                                        | 51.28                                                                                        |
| 27                                                                                           | Puducherry                                                                                   | 0.04                                                                                         | 0.01                                                                                         | 0.28                                                                                         |
| 28                                                                                           | Punjab                                                                                       | 1.98                                                                                         | 4.13                                                                                         | 3.85                                                                                         |
| 29                                                                                           | Rajasthan                                                                                    | 8.76                                                                                         | 15.53                                                                                        | 21.97                                                                                        |
| 30                                                                                           | Sikkim                                                                                       | 0.01                                                                                         | 0.08                                                                                         | 2.67                                                                                         |
| 31                                                                                           | Tamil Nadu                                                                                   | 11.23                                                                                        | 16.38                                                                                        | 28.45                                                                                        |
| 32                                                                                           | Telangana                                                                                    | 3.76                                                                                         | 6.70                                                                                         | 12.42                                                                                        |
| 33                                                                                           | Tripura                                                                                      | 0.01                                                                                         | 0.10                                                                                         | 0.31                                                                                         |
| 34                                                                                           | Uttar Pradesh                                                                                | 2.37                                                                                         | 4.23                                                                                         | 14.72                                                                                        |
| 35                                                                                           | Uttarakhand                                                                                  | 0.09                                                                                         | 0.39                                                                                         | 0.71                                                                                         |
| 36                                                                                           | West Bengal                                                                                  | 4.93                                                                                         | 4.04                                                                                         | 11.54                                                                                        |
| 37                                                                                           | PAN India*                                                                                   | 116.32                                                                                       | 75.09                                                                                        | 136.78                                                                                       |
|                                                                                              | Total                                                                                        | 243.39                                                                                       | 291.85                                                                                       | 526.14                                                                                       |

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

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

******