Executive Summary:
This document presents the Indian government's response to a parliamentary inquiry regarding Corporate Social Responsibility (CSR) funds released in Chhattisgarh over the last three financial years (2021-22 to 2023-24). It outlines the legal framework for CSR as per Section 135 of the Companies Act, 2013, and details the disclosure-based requirements for companies. The data regarding CSR expenditure is sourced from filings made by companies in the MCA21 registry.
Key Points / Main Content:
CSR Legal Framework:
* Governed by Section 135 of the Companies Act, 2013, Schedule VII of the Act, and Companies CSR Policy Rules, 2014.
* Schedule VII specifies areas for CSR activities.
* Companies with a net worth of Rs. 500 crore or more, turnover of Rs. 1000 crore or more, or net profit of Rs. 5 crore or more must spend at least 2% of their average net profits from the preceding three financial years on CSR activities.
CSR Implementation and Monitoring:
* CSR framework is disclosure-based; companies file CSR activity details annually in the MCA21 registry.
* CSR is a Board-driven process; the Board plans, decides, executes, and monitors CSR activities based on the CSR Committee's recommendations.
* The Board ensures the approved amount is spent on assigned activities; unspent amounts must be transferred to designated funds within the prescribed time limit.
* Data related to CSR filed by companies in MCA21 registry is available in public domain and can be accessed at www.csr.gov.in.
Data and Reporting:
* The Ministry does not maintain parliament constituency-wise CSR data or completion status of CSR projects separately.
* Development Sector-wise and District-wise CSR expenditure in Chhattisgarh for FY 2021-22 to FY 2023-24 are provided in Annexure I and Annexure II.
Compliance and Action:
* Violations of CSR provisions lead to action against non-compliant companies as per the Companies Act, 2013, and its rules, following due examination and legal process.
Impact Analysis:
CSR Mandated Companies:
* Impact: Required to adhere to Section 135 of the Companies Act, 2013, and related rules regarding CSR spending and reporting. Potential action for non-compliance.
* Action Required: Ensure compliance with CSR spending requirements, accurately report CSR activities in MCA21 registry, and address any reported violations.
Boards of Directors of CSR Mandated Companies:
* Impact: Responsible for planning, deciding, executing, and monitoring CSR activities based on the CSR Committee's recommendations. Liable for ensuring funds are appropriately spent.
* Action Required: Oversee CSR activities, ensure proper allocation and utilization of CSR funds, and comply with reporting requirements.
Ministry of Corporate Affairs:
* Impact: Responsible for enforcing CSR provisions, monitoring compliance, and taking action against non-compliant companies.
* Action Required: Review CSR filings, investigate reported violations, and initiate appropriate action against companies violating CSR provisions.
General Public/Stakeholders:
* Impact: Benefits from CSR activities undertaken by companies in various development sectors in Chhattisgarh.
* Action Required: Can access CSR data on www.csr.gov.in.
Key Entities Referenced
Companies Act, 2013: An act of the Parliament of India that regulates Indian companies and replaced The Indian Companies Act, 1956.
Chhattisgarh: A state in India where CSR funds were released.
Section 135 of the Companies Act, 2013: A section within the Companies Act, 2013 that provides the legal framework for Corporate Social Responsibility (CSR).
Companies CSR Policy Rules, 2014: Rules pertaining to Corporate Social Responsibility (CSR) policies as defined by the Companies Act.
Schedule VII of the Act: A schedule within the Companies Act, 2013, enlisting areas or subjects that may be undertaken by a company as part of its Corporate Social Responsibility (CSR).
MCA21 registry: An online portal maintained by the Ministry of Corporate Affairs where companies are required to file details of their CSR activities annually.
Durg Lok Sabha Constituency: A Lok Sabha (parliamentary) constituency in Chhattisgarh, India.
Bemetara district: A district in Chhattisgarh, India, specifically mentioned in the context of CSR fund allocation.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
LOK SABHA
UNSTARRED QUESTION NO. 1280
ANSWERED ON MONDAY, July 28, 2025/Sravana 6, 1947 (Saka)
CSR Funds released in Chhattisgarh
QUESTION
1280. SHRI VIJAY BAGHEL:
Will the Minister of CORPORATE AFFAIRS be pleased to state:
(a) the name of the companies in Chhattisgarh which released CSR funds along
with the name of the projects and the amount released to them separately during
the last three years;
(b) the district-wise details thereof including Durg Lok Sabha Constituency,
particularly in Bemetara district;
(c) whether all projects have been completed on time and if not, the reasons
therefor; and
(d) whether any action has been taken against nodal agencies in the above-said
matter?
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) to (d): 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. Schedule VII of the Act enlists
areas or subjects that may be undertaken by a company as CSR. Every CSR
mandated 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. The CSR framework is disclosure based and CSR
mandated companies are required to file details of CSR activities annually in the
MCA21 registry. 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.
Contd….2/-2-
The existing legal provisions formation of CSR committee, formulation of CSR
policy, Annual Action Plan on CSR, identification of the project and area in which
project will be implemented, certification of CSR expenditure by Chief Financial
Officer (CFO) and audit of CSR expenditure by statutory auditors etc. provide
adequate mechanisms to ensure transparency and accountability. The Board has
to ensure that the approved amount has been spent on the assigned activity(ies).
In case any amount remains unspent then such amount shall be transferred in the
designated fund(s) in Schedule VII in the prescribed time limit.
The Ministry does not maintain parliament constituency-wise CSR data and the
completion status of CSR project separately. 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. On the basis of annual filings made by companies in the
MCA21 registry, Development Sector wise and District-wise CSR expenditure in
Chhattisgarh for the last three Financial Years from 2021-22 to FY 2023-24 are
attached at Annexure-I and Annexure-II respectively.
Whenever any violation of CSR provisions is reported, action against such non-
compliant Companies is initiated as per provisions of the Companies Act, 2013
and rules made thereunder after due examination of records and following due
process of law.
******Annexure-I
Refer to part (a) to (d) of Lok Sabha Unstarred Question no. 1280 for 28.07.2025
Development Sector-wise CSR expenditure in Chhattisgarh from FY 2021-22 to FY 2023-24
(Amount in Rs. Crores)
Sl. FY FY FY
Development Sector
No. 2021-22 2022-23 2023-24
1. Agro forestry 0.05 0.44 1.09
2 Animal welfare 0.42 0.58 0.62
Armed Forces, Veterans, War Widows/
3. 0.39 0.10 0.53
Dependants
4. Art and culture 0.78 7.39 9.02
5. Conservation of natural resources - 0.19 0.55
6. Education 53.75 277.52 100.41
7. Environmental sustainability 21.20 27.44 14.85
8. Gender equality 0.08 0.31 0.21
9. Health care 166.04 133.77 110.67
10. Livelihood enhancement projects 9.10 23.91 39.31
11. Poverty, Eradicating Hunger, Malnutrition 6.43 24.71 17.16
12. Rural development projects 36.50 79.14 89.43
13. Safe drinking water 4.45 2.29 1.77
14. Sanitation 1.64 13.56 0.42
15. Senior Citizens Welfare 0.55 3.06 4.52
16. Setting up homes and hostels for women - 0.02 0.18
17. Setting up orphanage 0.00 0.18 0.21
18. Slum area development 0.39 0.32 0.63
19. Socio-economic equalities 3.02 1.47 2.11
20. Special education 1.26 1.55 2.50
21. Training to promote sports 1.78 5.83 9.56
22. Vocational skills 8.69 1.59 13.22
23. Women empowerment 1.20 3.73 2.26
24. NEC/Not mentioned* - - 1.49
Total 317.70 609.08 422.73
(Data up to 31.03.2025) (Source: Corporate Data Management Cell)
*Companies either did not specify the names of sector or indicated more than one
sector where projects were undertaken.
*****Annexure-II
Refer to part (a) to (d) of Lok Sabha Unstarred Question no. 1280 for 28.07.2025
Development Sector-wise CSR expenditure in Chhattisgarh from FY 2021-22 to FY 2023-24
(Amount in Rs. Crores)
Sl.
Districts FY FY FY
No.
2021-22 2022-23 2023-24
1. Balod - - -
2. Balodabazar - - -
3. Balrampur - - -
4. Bastar 15.26 12.12 17.24
5. Bemetara - - -
6. Bijapur - - -
7. Bilaspur 16.74 28.10 46.40
8. Dakshin Bastar Dantewada 8.77 9.91 19.52
9. Dhamtari 1.83 9.29 2.71
10. Durg 13.52 11.26 5.91
11. Gariyaband - - -
12. Gaurela-Pendra-Marwahi - - -
13. Janjgir-Champa 10.29 15.97 5.90
14. Jashpur 2.31 0.27 2.73
15. Kabeerdham 0.77 1.67 0.10
16. Khairagarh - - -
17. Kondagaon - 3.00 -
18. Korba 22.03 27.23 37.20
19. Korea 2.78 2.46 4.90
20. Mahasamund 0.77 0.27 6.90
21. Manendragarh - - -
22. Mohla-Manpur - - -
23. Mungeli - - 0.25
24. Narayanpur - - -
25. Raigarh 23.22 273.62 107.77
26. Raipur 79.66 94.87 110.42
27. Rajnandgaon 7.80 9.23 15.68
28. Sakti - - -
29. Sarangarh - - -
30. Sukma 2.49 1.41 -
31. Surajpur 1.17 1.53
32. Surguja 11.89 10.58 5.03
33. Uttar Bastar Kanker 1.02 6.59 9.15
34. District not classified elsewhere 95.36 91.24 23.41
Total 317.70 609.08 422.73
(Data up to 31.03.2025) (Source: Corporate Data Management Cell)
*****