Lok Sabha Question No. 2679 (UNSTARRED), answered on 2026-03-09
Subject: Utilisation of CSR Funds in Odisha
Ministry: CORPORATE AFFAIRS
Asked by: Shri Pradeep Purohit

## GOVERNMENT OF INDIA LOK SABHA

## MINISTRY OF CORPORATE AFFAIRS UNSTARRED QUESTION NO. 2679

ANSWERED ON Monday, March 9, 2026/Phalguna 18, 1947 (Saka)

## UTILISATION OF CSR FUNDS IN ODISHA QUESTION

2679. Shri Pradeep Purohit:

Will the Minister of CORPORATE AFFAIRS be pleased to state:

(a) the details of Corporate Social Responsibility (CSR) funds sanctioned and released in the State of Odisha during the last three financial years and the current financial year, district-wise and project-wise;

(b) the total amount of CSR funds utilized/spent during the said period, along with the names of implementing agencies for each project and district;

(c)  whether  the  Government  maintains  sector-wise  data  of  CSR  projects  (such  as Education,  Health,  Infrastructure,  Water  &  Sanitation,  Skill  Development,  Tribal Development, etc.), if so, the details thereof;

(d) whether CSR policy guidelines are centrally determined under the Companies Act, 2013 and related rules, if so, the details thereof;

- (e) whether variations exist among Central Public Sector Undertakings (CPSUs), State PSUs and private companies in their CSR policies, if so, the details thereof; and
- (f) the steps taken/being taken by the Government to ensure transparency, monitoring and effective utilization of CSR funds in Odisha, particularly in backward and tribal districts?

## 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): In the legal framework of CSR, there is no provision of sanction and release of CSR funds.  It is a Board driven process undertaken by the companies statutorily mandated to incur CSR expenditure. All data related to CSR filed by companies in MCA21 registry  including  State-wise,  District-wise,  year-wise,  Development  Sectorwise,  project-wise  and  company-wise,  are  available  in  public  domain  and  can  be accessed at www.csr.gov.in.  On the basis of annual filings made by companies in the MCA 21 registry, the District-wise details of  CSR expenditure in Odisha  for the last three Financial Years (FY) i.e. FY 2021-22 to FY 2023-24 is attached at Annexure-I. Names of implementing agencies for projects funded under CSR are not maintained centrally.

(c): Yes Sir, on the basis of annual filings made by companies in the MCA 21 registry, Sector-wise CSR expenditure in India is attached at Annexure-II.

(d):  Section 135 of the Companies Act, 2013, Schedule VII of the Act and Companies (CSR Policy) Rules, 2014 centrally determine the CSR legal framework.

(e):  CSR is a Board driven process undertaken by the companies mandated to incur CSR expenditure. Any CPSU, State PSU or Private company follows its own CSR policy as  decided  upon  by  its  Board,  within  the  confines  the  CSR  legal  framework  as mentioned in (d) above.

(f): As per provisions of the Companies Act, 2013, CSR is a Board driven process and the Board of the company is empowered to plan, decide, execute and monitor CSR activities of  the  company. The existing legal provisions regarding formation of CSR committee, formulation of CSR policy, Annual Action Plan on CSR, certification of CSR expenditure by Chief Financial Officer (CFO) and audit of CSR expenditure by statutory auditors, etc., are the mechanisms to ensure transparency, monitoring and effective utilization of CSR funds.

Further, Rule 8 of the Companies (CSR Policy) Rules, 2014 provides that every company having average CSR obligation of 10 crore rupees or more in the three immediately preceding financial years, shall undertake impact assessment, through an independent agency, of their CSR projects having outlays of one crore rupees or more, and which have been completed not less than one year before undertaking the impact study. The above framework is applicable for all activities undertaken under CSR, in all districts.

*****

## Refer to part (a) & (b) of Lok  Sabha Unstarred Question no. 2679 for 09.03.2026 District-wise CSR expenditure in Odisha from FY 2021-22 to  FY 2023-24

(Amount in Rupees Crore)

| S.No.   | Districts                         |   FY 2021-22 |   FY 2022-23 |   FY 2023-24 |
|---------|-----------------------------------|--------------|--------------|--------------|
| 1.      | Angul                             |        15.25 |        44.41 |       213.33 |
| 2.      | Balangir                          |         3.69 |         7.74 |        15.21 |
| 3.      | Balasore                          |        10.85 |         6.02 |         8.9  |
| 4.      | Bargarh                           |        11.43 |         5.54 |         1.08 |
| 5.      | Bhadrak                           |         3.07 |         7.77 |        12.35 |
| 6.      | Boudh                             |         0.38 |         0.31 |         1.05 |
| 7.      | Cuttack                           |        42.74 |        37.23 |        37.8  |
| 8.      | Deogarh                           |         7.14 |         1.42 |         0.38 |
| 9.      | Dhenkanal                         |         9.1  |         9.22 |         8.73 |
| 10.     | Gajapati                          |         7.76 |         1.15 |         0.29 |
| 11.     | Ganjam                            |        13.4  |         6.03 |         5.2  |
| 12.     | Jagatsinghapur                    |        11.55 |         6.28 |         8.83 |
| 13.     | Jajpur                            |        11.3  |        30.07 |        37.81 |
| 14.     | Jharsuguda                        |        22.15 |       223.41 |       302.97 |
| 15.     | Kalahandi                         |        24.84 |        20.84 |        20.57 |
| 16.     | Kandhamal                         |         2.86 |         6.16 |         2.96 |
| 17.     | Kendrapara                        |         2.11 |         3.45 |         3.9  |
| 18.     | Keonjhar                          |        35.52 |        54.51 |        83.64 |
| 19.     | Khordha                           |        70.44 |        63.14 |       100.85 |
| 20.     | Koraput                           |        17.56 |        24.77 |        32.71 |
| 21.     | Malkangiri                        |         0.23 |         0.12 |         1.3  |
| 22.     | Mayurbhanj                        |         5.53 |         8.55 |         8.73 |
| 23.     | Nabarangpur                       |         2.52 |         1.71 |         2.09 |
| 24.     | Nayagarh                          |         2.56 |         0.62 |         0.49 |
| 25.     | Nuapada                           |         3.32 |         0.6  |         0.51 |
| 26.     | Puri                              |         8.4  |        12.43 |        10.86 |
| 27.     | Rayagada                          |        11.86 |         9.5  |        14.03 |
| 28.     | Sambalpur                         |        14.52 |        33.08 |         8.77 |
| 29.     | Sonepur                           |         0.19 |         0.02 |         0.75 |
| 30.     | Sundargarh                        |        77.45 |       113.72 |        36.56 |
| 31.     | District not classified elsewhere |       302.66 |       255.02 |       406.74 |
| Total   | Total                             |       752.37 |       994.82 |      1389.39 |

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

## Refer to part (c) of Lok  Sabha Unstarred Question no. 2679 for 09.03.2026 Development Sector-wise CSR expenditure in India from FY 2021-22 to FY 2023-24

## (Amount in Rupees Crore)

| S.No.             | Development Sector                             | FY 2021-22   | FY 2022-23   | FY 2023-24   |
|-------------------|------------------------------------------------|--------------|--------------|--------------|
| 1.                | Agro forestry                                  | 35.52        | 67.28        | 74.47        |
| 2.                | Animal welfare                                 | 174.35       | 325.44       | 531.14       |
| 3.                | Armed Forces, Veterans, War Widows/ Dependants | 47.65        | 63.63        | 68.04        |
| 4.                | Art And Culture                                | 260.39       | 449.21       | 704.04       |
| 5.                | Conservation of natural resources              | 274.90       | 584.65       | 423.47       |
| 6.                | Education                                      | 6,719.89     | 10,414.93    | 12,134.57    |
| 7.                | Environmental Sustainability                   | 2,441.82     | 2,008.04     | 2,429.97     |
| 8.                | Gender Equality                                | 104.97       | 121.15       | 204.17       |
| 9.                | Health Care                                    | 8,049.49     | 7,023.60     | 7,150.81     |
| 10.               | Livelihood Enhancement Projects                | 880.50       | 1,703.64     | 2,360.09     |
| 11. Poverty,      | Eradicating Hunger, Malnutrition               | 1,903.78     | 1,282.73     | 1,233.93     |
| 12.               | Rural development projects                     | 1,847.07     | 2,059.41     | 2,408.09     |
| 13.               | Safe drinking water                            | 192.34       | 252.78       | 327.45       |
| 14.               | Sanitation                                     | 314.53       | 438.81       | 375.23       |
| 15.               | Senior citizens welfare                        | 80.34        | 153.91       | 159.82       |
| 16.               | Setting up homes and hostels for women         | 101.00       | 49.50        | 41.80        |
| 17.               | Setting up orphanage                           | 27.54        | 44.99        | 31.57        |
| 18.               | Slum area development                          | 58.38        | 94.22        | 38.82        |
| 19.               | Socio-economic equalities                      | 165.30       | 159.19       | 200.81       |
| 20.               | Special education                              | 191.08       | 319.50       | 396.57       |
| 21.               | Technology incubators                          | 8.57         | 1.48         | 1.91         |
| 22.               | Training To Promote Sports                     | 311.71       | 542.53       | 692.09       |
| 23.               | Vocational skills                              | 1,053.80     | 1,206.75     | 1,396.55     |
| 24.               | Women Empowerment                              | 264.94       | 417.26       | 454.22       |
| 25. Other Central | Government Funds                               | 1,631.01     | 1,145.78     | 1,000.83     |
| 26.               | NEC/Not Mentioned*                             | 0.59         | 1.65         | 68.32        |
| 27.               | Total                                          | 27,141.45    | 30,932.07    | 34,908.75    |

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

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