Lok Sabha Question No. 224 (UNSTARRED), answered on 2025-12-01
Subject: CSR Mandate
Ministry: CORPORATE AFFAIRS
Asked by: Shri Brijmohan Agrawal

## GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS LOK SABHA

## UNSTARRED QUESTION NO. 224 ANSWERED ON MONDAY, DECEMBER 1, 2025/AGRAHAYANA 10, 1947 (SAKA)

## CSR MANDATE

224. Shri Brijmohan Agrawal:

Will the Minister of CORPORATE AFFAIRS be pleased to state:

- (a) the details of the companies which are covered/exempted under the Corporate Social Responsibility (CSR) mandate and the rationale for these exemptions;
- (b)  whether  the  Government  ensure  equitable  distribution  of  CSR  funds  in  the multiple sectors like education and healthcare etc. and if so, the details thereof;
- (c) whether the Government is working on any proposal for uniform allocation of the funds across deficit sectors and if so, the details thereof;
- (d) whether any amendments or policies is under consideration by the Government to improve the CSR  framework, such as enhancing transparency through digitalization and if so, the details thereof;
- (e) the details of the CSR contributing companies with corresponding funds spent under  the  programme  during  the  financial  Year  2024-2025,  State/UT-wise  list including Chhattisgarh; and
- (f) the details and the number of the companies which have violated CSR provisions for the Financial Year 2024-2025, State/UT-wise list including Chhattisgarh?

## 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): 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.  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  immediately  preceding  financial  year  shall  ensure  that  it spends, in every financial year, at least 2% of the average net profits of the company made during the  three  immediately  financial  years  on  the  activities  in  areas  or subjects specified in Schedule VII of the Act.  All other companies not fulfilling the criteria mentioned in section 135 of the Act are exempted from CSR mandate. Under the Act, CSR is a Board driven process and the Board of the company is empowered to plan,  decide,  execute  and  monitor  CSR  activities  of  the  company  based  on  the recommendation  of  its  CSR  Committee.  Further,  as  it  is  Board  driven  process, Government does not issue any specific direction to the companies to spend in any particular activity.

(c):  There is no proposal for uniform allocation of the funds across deficit sectors, in view of the facts stated above in reply to parts (a) &(b). (d):   No such proposal is under consideration of the Government, as of now. (e):    The disclosures related to CSR expenditure are reported in the CSR Annual Report to be  filed with their annual filing of returns.   Vide General Circular No. 06/2025 dated 17.10.2025, Ministry of Corporate Affairs has allowed all companies to complete their annual filings pertaining to FY 2024-25 till 31st December, 2025. That is why figures for 2024-25 are not yet available. (f):  Not applicable in view of reply of para (e) above.

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