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RAJYA SABHA
UNSTARRED QUESTION NO. 378
ANSWERED ON TUESDAY, FEBRUARY 03, 2026
CSR FUNDING AND PROJECTS
QUESTION
378 Shri Sanjay Singh:
Will the Minister of Corporate Affairs be pleased to state:
(a) the details of CSR expenditure by public and private sector companies during the last five years,
including names of companies and projects undertaken, State-wise and year-wise;
(b) the status of implementation and completion of these CSR projects, with details of funds spent,
unspent funds and timelines for ongoing projects;
(c) the mechanisms in place for monitoring and evaluating the impact and outcomes of CSR projects,
steps taken to ensure effective utilisation of funds for intended purposes; and
(d) whether the Ministry has plans to enhance transparency and reporting under CSR, especially
regarding unspent CSR funds and performance of implementing agencies and the details 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): All data related to CSR expenditure filed by companies in MCA21 registry including
PSU/Non-PSU-wise, state-wise, year-wise, company-wise and project-wise is available in public
domain at www.csr.gov.in. On the basis of annual filings made by companies in the MCA 21 registry,
the State-wise CSR expenditure for the last five Financial Years i.e. FY 2019-20 to FY 2023-24 is
attached at Annexure.
(c): 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 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 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.
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 details of CSR activities, Impact Assessment, etc., are required to
be reported by all the companies in the ‘Annual Report on CSR’ including annual action plan on CSR
which is part of the Company’s Board Report. The above legal provisions are adequate to ensure
transparency and accountability.
(d): There is no such proposal in view of the legal provisions mentioned in reply to part (c) above.
******Annexure
Refer to part (a) of Rajya Sabha Unstarred Question no. 378 for 03.02.2026
State-wise CSR expenditure in India from FY 2019-20 to FY 2023-24
(Amount in Rs. Crores)
S. FY FY FY FY FY
States/ UTs
No. 2019-20 2020-21 2021-22 2022-23 2023-24
1. Andaman And Nicobar Island 1.29 2.86 9.71 2.53 3.03
2. Andhra Pradesh 710.23 719.81 663.50 986.77 1,129.75
3. Arunachal Pradesh 18.02 10.58 119.42 13.36 39.57
4. Assam 285.00 180.23 406.42 474.96 488.62
5. Bihar 110.48 89.89 178.97 241.41 260.53
6. Chandigarh 15.58 13.40 51.19 18.44 113.31
7. Chhattisgarh 269.68 325.63 317.70 609.08 422.73
Dadra and Nagar Haveli &
8. 27.88 27.23 18.27 23.22 30.17
Daman and Diu
9. Delhi 830.00 724.59 1,198.50 1,517.07 1,949.95
10. Goa 43.91 41.92 45.43 60.91 85.79
11. Gujarat 984.37 1,461.60 1,613.18 2,060.02 2,707.54
12. Haryana 537.91 550.86 687.13 720.38 816.95
13. Himachal Pradesh 78.78 106.31 140.27 141.40 148.59
14. Jammu and Kashmir 25.27 35.56 50.68 72.19 98.54
15. Jharkhand 155.21 226.54 243.95 389.65 414.63
16. Karnataka 1,448.16 1,277.81 1,849.82 2,058.73 2,254.88
17. Kerala 298.56 290.67 241.58 362.85 387.91
18. Lakshadweep - 0.01 0.97 0.02 0.36
19. Leh & Ladakh - - 14.84 11.72 30.41
20. Madhya Pradesh 220.46 375.51 427.48 668.32 600.47
21. Maharashtra 3,353.24 3,464.81 5,407.40 5,705.54 6,065.95
22. Manipur 14.21 10.39 15.62 53.60 83.19
23. Meghalaya 17.65 17.63 19.63 22.94 30.94
24. Mizoram 0.25 0.97 6.94 11.01 4.48
25. Nagaland 5.10 3.57 12.46 13.57 15.41
26. Odisha 717.39 578.16 752.37 994.82 1,389.39
27. Puducherry 11.32 12.43 9.31 14.29 32.68
28. Punjab 189.44 158.46 185.41 263.51 351.89
29. Rajasthan 734.12 670.00 713.85 1,122.65 1,145.67
30. Sikkim 10.99 17.28 28.24 36.18 41.87
31. Tamil Nadu 1,072.26 1,174.07 1,441.03 1,637.12 1,968.76
32. Telangana 445.80 627.71 688.58 1,040.61 1,054.92
33. Tripura 9.40 9.29 15.91 19.26 9.45
34. Uttar Pradesh 577.98 907.32 1,345.02 1,213.12 1,545.01
35. Uttarakhand 124.70 160.58 228.09 307.60 360.76
36. West Bengal 423.85 471.48 571.89 782.74 862.57
37. PAN India* 9,385.66 7,805.03 5,789.58 6,104.58 6,960.21
38. Other Centralized Funds 1,790.69 3,491.30 1,631.01 1,145.78 1,000.83
39. NEC/Not Mentioned* 20.97 169.47 0.09 10.12 1.06
Total 24,965.82 26,210.95 27,141.45 30,932.08 34,908.75
(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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