**Executive Summary**
This document is a response to an unstarred question in the Lok Sabha concerning corporate social responsibility (CSR) funds. It provides data on CSR expenditure by companies in India, filed in the MCA21 registry, which is publicly available on www.csr.gov.in. The response also indicates that penal action is initiated against defaulters following due process and that a penalty amount of Rs. 19.94 crore has been imposed on 30 companies in the last three years.
**Key Points / Main Content**
* **Availability of CSR Data:**
* All CSR expenditure data filed by companies is publicly available in the MCA21 registry at www.csr.gov.in.
* **Penal Action:**
* Penal action is initiated against companies and officers-in-default who fail to comply with CSR spending requirements.
* Penalties are imposed as per the provisions of the Act, following due process of law, after examination of records or receipt of complaints.
* In the last three years, 30 companies have been penalized with a total penalty amount of Rs. 19.94 crore.
* **CSR Expenditure Details:**
* Details of State-wise and Development sector-wise CSR expenditure by companies for the last three financial years (FY 2021-22 to FY 2023-24) are provided in Annexure- I & II.
* **Data Source and Date:**
* Data are provided by Corporate Data Management Cell up to 31.03.2025.
**Impact Analysis**
**Companies Failing to Spend CSR Funds**
* **Impact:** Subject to potential penal action.
* **Action Required:** Ensure compliance with CSR spending requirements to avoid penalties and ensure accurate reporting of CSR activities.
**Ministry of Corporate Affairs**
* **Impact:** Responsible for monitoring CSR expenditure and initiating penal action.
* **Action Required:** Continue monitoring CSR expenditure, enforcing compliance, and making data publicly available.
**General Public / Stakeholders Interested in CSR**
* **Impact:** Access to information on CSR expenditure by companies in India.
* **Action Required:** Can access and analyze the publicly available data on www.csr.gov.in to assess CSR activities and compliance.
Key Entities Referenced
Corporate social responsibility (CSR): The policy discusses Corporate Social Responsibility (CSR) expenditure by companies.
Ministry of Corporate Affairs: The ministry to which the questions were addressed and whose data is being reported.
MCA21: The registry where data related to CSR expenditure filed by companies is available.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
LOK SABHA
UNSTARRED QUESTION NO. 217
ANSWERED on MONDAY, 01 December, 2025
AGRAHAYANA 10, 1947 (SAKA)
CSR Funds
217. Shri Balwant Baswant Wankhade:
Will the Minister of Corporate Affairs be pleased to state:
(a) whether the Government has issued notices to thousand of
companies who failed to spend the funds under corporate
social responsibility (CSR);
(b) If so, the details thereof;
(c) the action being taken against the defaulters by the
Government;
(d) whether the Government has any record of CSR funds spent by
the companies in last financial years and current financial
year; and
(e) if so, the details thereof;
ANSWER
THE MINISTER OF STATE OF THE MINISTRY OF CORPORATE
AFFAIRSAND MINISTRY OF ROAD TRANSPORT AND HIGHWAYS.
(SHRI HARSH MALHOTRA)
(a) to (c): All data related to CSR expenditure filed by companies in
MCA21 registry is available in public domain at www.csr.gov.in.
Penal action is initiated as per provisions of the Act, following due
process of law after examination of records and/or receipt of
complaint against the companies and officers-in-default. In the last
three years 30 companies have been penalised and penalty amount
of Rs. 19.94 crore has been imposed.(d) & (e): The details of State-wise and Development sector-wise
CSR expenditure by the companies for the last three years i.e. FY
2021-22 to FY 2023-24 is at Annexure- I & II respectively.
******Annexure-I
State-wise CSR expenditure from FY 2021-22 to FY 2023-24
(Amount in Rupees Crore)
FY FY FY
S. No. States/ UTs
2021-22 2022-23 2023-24
1. Andaman And Nicobar 9.71 2.53 3.03
2. Andhra Pradesh 663.50 986.77 1,129.75
3. Arunachal Pradesh 119.42 13.36 39.57
4. Assam 406.42 474.96 488.62
5. Bihar 178.97 241.41 260.53
6. Chandigarh 51.19 18.44 113.31
7. Chhattisgarh 317.70 609.08 422.73
8. Dadra and Nagar Haveli & Daman and Diu 18.27 23.22 30.17
9. Delhi 1,198.50 1,517.07 1,949.95
10. Goa 45.43 60.91 85.79
11. Gujarat 1,613.18 2,060.02 2,707.54
12. Haryana 687.13 720.38 816.95
13. Himachal Pradesh 140.27 141.40 148.59
14. Jammu and Kashmir 50.68 72.19 98.54
15. Jharkhand 243.95 389.65 414.63
16. Karnataka 1,849.82 2,058.73 2,254.88
17. Kerala 241.58 362.85 387.91
18. Lakshadweep 0.97 0.02 0.36
19. Leh & Ladakh 14.84 11.72 30.41
20. Madhya Pradesh 427.48 668.32 600.47
21. Maharashtra 5,407.40 5,705.54 6,065.95
22. Manipur 15.62 53.60 83.19
23. Meghalaya 19.63 22.94 30.94
24. Mizoram 6.94 11.01 4.48
25. Nagaland 12.46 13.57 15.41
26. Odisha 752.37 994.82 1,389.39
27. Puducherry 9.31 14.29 32.68
28. Punjab 185.41 263.51 351.89
29. Rajasthan 713.85 1,122.65 1,145.67
30. Sikkim 28.24 36.18 41.87
31. Tamil Nadu 1,441.03 1,637.12 1,968.76
32. Telangana 688.58 1,040.61 1,054.92
33. Tripura 15.91 19.26 9.45
34. Uttar Pradesh 1,345.02 1,213.12 1,545.01
35. Uttarakhand 228.09 307.60 360.76
36. West Bengal 571.89 782.74 862.57
37. PAN India* 5,789.58 6,104.58 6,960.21
38. PAN India (Other Centralized Funds) 1,631.01 1,145.78 1,000.83
39. NEC/Not Mentioned* 0.09 10.12 1.06
Total 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.Annexure-II
Development-wise CSR expenditure from FY 2021-22 to FY 2023-24
(Amount in Rupees Crore)
FY FY FY
S.No. Development Sector
2021-22 2022-23 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
Total 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 sectors or indicated more than one sector where projects
were undertaken