Lok Sabha Question No. 2539 (UNSTARRED), answered on 2026-03-09
Subject: Utilisation of CSR Funds
Ministry: CORPORATE AFFAIRS
Asked by: Shri Arun Kumar Sagar

## GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS LOK SABHA

## UNSTARRED QUESTION NO. 2539

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

## UTILISATION OF CSR FUNDS

## QUESTION

2539.   SHRI ARUN KUMAR SAGAR :

Will the Minister of CORPORATE AFFAIRS be pleased to state:

- (a)  the  details  of  works  undertaken  by  the  Public  Sector  Undertakings  under  the Corporate Social Responsibility (CSR) for the social welfare during the last three years and the current year, State-wise and PSU-wise;
- (b)  the  details of the  amount of funds spent on various work during the said period including the number of persons benefited therefrom, State-wise and PSU-wise;
- (c)  whether  the  Government  has  fixed  any  norms  regarding  the  utilisation  of  funds under the CSR, if so, the details thereof; and
- (d)  whether  the  Government proposes to take certain effective steps to ensure the spending of CSR funds particularly in the backward and scheduled caste dominated areas;
- (e) if so, the details thereof; and
- (f) whether the Government has received any social audit report to ensure the PSU's monitoring of CSR and if so, the outcome thereof?

## 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): On the basis of annual filings, the State-wise and development sector-wise details of CSR expenditure incurred by the Public Sector Undertakings (PSUs) in India for the last three financial years (FYs) i.e. 2021-22 to 2023-24 is attached at AnnexureI & II, respectively. The beneficiary-wise details of CSR expenditure is not maintained. (c): CSR activities of corporates including CPSEs are governed as per Section 135 of Companies Act,  2013  which  inter-alia  prescribes  the  criteria  for  companies  falling under the ambit of CSR, activities covered under CSR and the amount to be allocated for CSR activities. It is, however, mentioned that the Department of Public Enterprises has  been  issuing  guidelines  from  the  financial  year  2018-19  to  all  administrative Ministries and CPSEs for adopting a theme-based focussed approach every year on CSR  expenditure  by  the  CPSEs.  These  instructions,  inter-alia,  provide  that  CSR expenditure  for  such  thematic  programmes  should  be  around  60%  of  annual  CSR expenditure of CPSEs and the aspirational districts as identified by NITI Aayog may be
- given preference in CSR expenditure.
- (d) & (e): Under the Companies Act, 2013 ('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. This

Committee formulates and recommends the CSR policy, which outlines the activities to be undertaken by the company in alignment with the areas or subjects specified in Schedule VII. The Government does not issue any directions to Corporates to spend in any particular area or activity.

(f) No, Sir.

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## Refer to part (a) & (b) of Lok Sabha Unstarred Question no. 2539 for 09.03.2026 State-wise CSR expenditure by PSUs in India from FY 2021-22 to FY 2023-24

(Amount in Rs. Crores)

|    | States/Union Territory                   | FY 2021-22   | FY 2022-23   | FY 2023-24   |
|----|------------------------------------------|--------------|--------------|--------------|
| 1  | Andaman And Nicobar                      | 0.64         | 1.04         | 1.18         |
| 2  | Andhra Pradesh                           | 52.34        | 52.32        | 62.41        |
| 3  | Arunachal Pradesh                        | 11.25        | 7.93         | 15.51        |
| 4  | Assam                                    | 231.81       | 298.05       | 316.07       |
| 5  | Bihar                                    | 56.48        | 110.29       | 91.13        |
| 6  | Chandigarh                               | 0.29         | 0.59         | 0.16         |
| 7  | Chhattisgarh                             | 166.01       | 161.24       | 109.91       |
| 8  | Dadra and Nagar Haveli and Daman and Diu | 1.63         | 1.42         | 6.10         |
| 9  | Delhi                                    | 353.33       | 448.95       | 683.27       |
| 10 | Goa                                      | 4.22         | 4.75         | 19.83        |
| 11 | Gujarat                                  | 131.40       | 121.88       | 78.26        |
| 12 | Haryana                                  | 58.08        | 38.61        | 55.22        |
| 13 | Himachal Pradesh                         | 60.71        | 55.99        | 55.68        |
| 14 | Jammu and Kashmir                        | 24.69        | 25.87        | 45.11        |
| 15 | Jharkhand                                | 67.45        | 114.81       | 142.32       |
| 16 | Karnataka                                | 193.36       | 167.02       | 167.81       |
| 17 | Kerala                                   | 38.51        | 54.47        | 48.57        |
| 18 | Lakshadweep                              | 0.53         |              |              |
| 19 | Leh & Ladakh                             | 9.54         | 5.09         | 11.58        |
| 20 | Madhya Pradesh                           | 148.22       | 206.98       | 240.08       |
| 21 | Maharashtra                              | 324.86       | 308.71       | 401.57       |
| 22 | Manipur                                  | 8.97         | 12.93        | 9.44         |
| 23 | Meghalaya                                | 1.68         | 1.78         | 1.36         |
| 24 | Mizoram                                  | 5.09         | 9.03         | 2.92         |
| 25 | Nagaland                                 | 4.25         | 6.33         | 6.55         |
| 26 | Odisha                                   | 397.61       | 396.65       | 486.38       |
| 27 | Puducherry                               | 0.86         | 2.26         | 8.32         |
| 28 | Punjab                                   | 7.08         | 12.59        | 12.88        |
| 29 | Rajasthan                                | 52.25        | 58.14        | 49.56        |
| 30 | Sikkim                                   | 18.77        | 23.70        | 24.72        |
| 31 | Tamil Nadu                               | 74.65        | 102.65       | 173.74       |
| 32 | Telangana                                | 94.90        | 81.78        | 85.71        |
| 33 | Tripura                                  | 10.95        | 14.44        | 3.21         |
| 34 | Uttar Pradesh                            | 213.91       | 229.93       | 349.34       |
| 35 | Uttarakhand                              | 84.49        | 116.03       | 144.15       |
| 36 | West Bengal                              | 100.45       | 138.44       | 118.11       |
| 37 | PAN India*                               | 526.47       | 315.80       | 425.03       |
| 38 | Other Centralized Funds                  | 869.43       | 403.58       | 319.98       |
|    | Total                                    | 4,407.17     | 4,112.08     | 4,773.17     |

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

* Companies either did not specify the names of State/UT or indicated more than one State/Ut where projects were undertaken.

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## Refer to part (a) &(b) of Lok Sabha Unstarred Question no. 2539 for 09.03.2026

Development Sector-wise CSR expenditure by PSUs in India from FY 2021-22 to FY 2023-24 (Amount in Rs. Crores)

| Sl.No   | Development Sector                             | FY 2021-22   | FY 2022-23   | FY 2023-24   |
|---------|------------------------------------------------|--------------|--------------|--------------|
| 1       | Agro forestry                                  | 3.47         | 0.65         | 0.70         |
| 2       | Animal welfare                                 | 3.16         | 2.96         | 20.05        |
| 3       | Armed Forces, Veterans, War Widows/ Dependants | 9.56         | 4.98         | 17.99        |
| 4       | Art and culture                                | 26.36        | 69.71        | 120.11       |
| 5       | Conservation of natural resources              | 10.18        | 21.19        | 24.82        |
| 6       | Education                                      | 825.93       | 669.72       | 884.13       |
| 7       | Environmental sustainability                   | 275.58       | 265.67       | 243.96       |
| 8       | Gender equality                                | 1.28         | 3.02         | 2.91         |
| 9       | Health care                                    | 1,386.65     | 1,527.74     | 1,494.16     |
| 10      | Livelihood enhancement projects                | 31.81        | 156.47       | 524.50       |
| 11      | Poverty, Eradicating Hunger, Malnutrition      | 119.69       | 23.92        | 63.94        |
| 12      | Rural development projects                     | 380.66       | 372.84       | 442.33       |
| 13      | Safe drinking water                            | 33.58        | 39.91        | 127.53       |
| 14      | Sanitation                                     | 142.77       | 226.41       | 105.13       |
| 15      | Senior Citizens Welfare                        | 7.32         | 5.40         | 3.26         |
| 16      | Setting up homes and hostels for women         | 1.71         | 6.10         | 5.20         |
| 17      | Setting up orphanage                           | 1.37         | 2.02         | 0.92         |
| 18      | Slum area development                          | 36.23        | 2.21         | 4.83         |
| 19      | Socio-economic equalities                      | 14.40        | 20.55        | 9.59         |
| 20      | Special education                              | 3.99         | 11.66        | 12.17        |
| 21      | Technology incubators                          | 0.61         | -            | -            |
| 22      | Training to promote sports                     | 56.91        | 102.50       | 129.16       |
| 23      | Vocational skills                              | 142.33       | 142.97       | 169.40       |
| 24      | Women empowerment                              | 22.21        | 29.89        | 43.90        |
| 25      | Other Central Government Funds                 | 869.43       | 403.58       | 319.98       |
| 26      | NEC/Not mentioned*                             | -            | -            | 2.52         |
|         | Total                                          | 4,407.17     | 4,112.08     | 4,773.17     |

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

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

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