**Executive Summary**
This document summarizes the CSR activities in Tamil Nadu in response to Unstarred Question No. 2439 in Lok Sabha. It addresses the total CSR funds spent, the number of companies meeting CSR obligations, measures for improved transparency, and major CSR projects implemented in Tamil Nadu. The data included covers Financial Years 2019-20 to 2023-24, with data current as of March 31, 2025.
**Key Points / Main Content**
* **CSR Data Availability:**
* CSR framework is disclosure-based.
* CSR mandated companies are required to file CSR activities annually in the MCA21 registry.
* CSR data filed by companies in MCA21 registry is available in public domain at www.csr.gov.in.
* Development sector-wise CSR expenditure in Tamil Nadu for FY 2019-20 to FY 2023-24 is attached as Annexure.
* **CSR Policy Disclosure:**
* The Board of the company must disclose the CSR Policy in its Board report.
* The Board must ensure disbursed funds are utilized as intended.
* The Chief Financial Officer (CFO) must certify fund utilization.
* Companies with websites must disclose the composition of the CSR Committee, CSR Policy, and CSR projects approved by the Board.
* **CSR Framework & Compliance:**
* CSR expenditure is audited by statutory auditors.
* The Companies (Auditor's Report) Order, 2020 (“CARO, 2020”) requires auditors to report details of any unspent CSR amount from FY 2021-22.
* Actions are initiated against non-compliant companies following due process.
* **Transparency & Accountability:**
* Existing legal provisions provide adequate mechanisms for transparency and accountability.
* The Board must ensure the approved amount has been spent on the assigned activity(ies).
* Data related to CSR expenditure filed by companies in MCA21 registry is available in public domain.
* **CSR Expenditure by Sector:** The document includes an annexure with a table detailing the CSR expenditure in Tamil Nadu, broken down by development sector, for FY 2019-20 to FY 2023-24. Sectors include education, healthcare, environmental sustainability, and rural development.
**Impact Analysis**
**Stakeholder: Companies mandated to spend on CSR**
* **Impact:** Required to disclose CSR activities, policies, and expenditures.
* **Action Required:** Ensure compliance with Section 135 of the Companies Act, file CSR details annually in the MCA21 registry, disclose CSR policy and projects on the company website (if applicable), and ensure statutory audit of CSR expenditure.
**Stakeholder: Company Boards and CFOs**
* **Impact:** Responsible for overseeing CSR implementation and ensuring proper fund utilization.
* **Action Required:** Disclose CSR Policy in Board report, ensure funds are used as approved, and CFO certifies fund utilization.
**Stakeholder: Statutory Auditors**
* **Impact:** Required to audit CSR expenditure and report on any unspent CSR amounts.
* **Action Required:** Comply with Companies (Auditor's Report) Order, 2020 (“CARO, 2020”) and report details of any unspent CSR amount from FY 2021-22.
**Stakeholder: Public**
* **Impact:** Can access information on CSR activities conducted in Tamil Nadu.
* **Action Required:** Access CSR data via the MCA21 registry or www.csr.gov.in to review CSR projects and expenditures.
Key Entities Referenced
Companies Act, 2013: The legal framework under which companies are mandated to spend on CSR activities (Section 135).
Corporate Social Responsibility (CSR): Refers to funds spent by companies on social and environmental initiatives.
MCA21 registry: The online registry maintained by the Ministry of Corporate Affairs where companies file CSR details.
Companies (Auditor's Report) Order, 2020 (“CARO, 2020”): Order applicable from FY 2021-22 requiring auditors to state details of any unspent CSR amount.
Tamil Nadu: The Indian state which is the primary location of CSR activities in the question.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
LOK SABHA
UNSTARRED QUESTION NO. 2439
Monday, December 15, 2025/Agrahayana 24, 1947 (Saka)
CSR IN TAMIL NADU
QUESTION
2439. Dr. Kalanidhi Veeraswamy:
Will the Minister of CORPORATE AFFAIRS be pleased to state:
(a) the total amount of Corporate Social Responsibility (CSR) funds spent by companies in
Tamil Nadu during the last five years, year-wise and sector-wise;
(b) the details of the number of companies in Tamil Nadu that were required to spend CSR
funds under Section 135 of the Companies Act, 2013, and the number of companies that
did not meet their mandated CSR obligations during this period;
(c) whether the Government proposes to introduce any measures to improve transparency,
monitoring and district-wise reporting of CSR spending in Tamil Nadu, if so, the details
thereof; and
(d) the details of major CSR projects implemented in Tamil Nadu in sectors such as
education, health, rural development, skilling and environmental sustainability during the
last three years?
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): The CSR framework is disclosure based and CSR mandated companies are required to
file details of CSR activities annually in the MCA21 registry. 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,
the Development Sector-wise CSR expenditure in Tamil Nadu for the last five Financial
Years (FYs) i.e. FY 2019-20 to FY 2023-24 is attached at Annexure.
(b): The Board of the company is required to disclose the CSR Policy implemented by
the company in its Board report and 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. Further, those companies who have their
websites are required to make disclosures such as composition of CSR Committee,
CSR Policy and CSR projects approved by Board on their website. The CSR framework
is disclosure based and expenditure on CSR activities is required to be audited by the
statutory auditors of the company. 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. Thus, the existing framework
provides adequate mechanisms to ensure compliance, transparency and
accountability. Whenever violation of CSR provisions is reported, action against such
non-compliant Companies is initiated as per provisions of the Act after due
examination of records and following due process of law.
Contd…2/--2-
(c): The existing legal provisions regarding 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).
(d): Data related to CSR expenditure filed by the companies in MCA21 registry including
project wise is available in public domain at www.csr.gov.in.
*****Annexure
Refer to part (a) of Lok Sabha Unstarred Question no. 2439 for 15.12.2025
Development Sector-wise CSR expenditure in Tamil Nadu from FY 2019-20 to FY 2023-24
(Amount in Rupees Crore)
S.No. FY FY FY FY FY
CSR Development Sector
2019-20 2020-21 2021-22 2022-23 2023-24
1. Agro forestry 0.15 1.19 1.60 2.75 5.02
2. Animal welfare 3.00 5.61 9.28 8.94 12.69
3. Armed Forces, Veterans, War
0.37 0.27 1.19 1.01 4.89
Widows/ Dependants
4. Art and culture 12.72 43.40 8.96 37.25 17.68
5. Conservation of natural
6.01 10.33 14.46 26.91 26.61
resources
6. Education 451.36 407.72 416.97 666.71 701.35
7. Environmental sustainability 85.77 98.73 136.00 99.64 156.41
8. Gender equality 3.75 1.12 3.46 1.65 14.90
9. Health care 239.58 294.53 430.05 355.99 458.66
10. Livelihood enhancement
29.86 35.81 37.62 70.04 81.48
projects
11. Poverty, Eradicating Hunger,
31.11 71.03 195.50 40.40 75.01
Malnutrition
12. Rural development projects 52.32 59.02 49.30 85.30 132.16
13. Safe drinking water 10.64 18.63 10.82 12.34 14.43
14. Sanitation 9.60 34.09 16.96 28.59 18.48
15. Senior Citizens Welfare 2.42 2.44 3.48 9.00 6.67
16. Setting up homes and hostels
2.17 6.21 8.31 1.09 1.91
for women
17. Setting up orphanage 1.24 0.37 1.78 2.32 2.06
18. Slum area development 0.12 4.07 1.14 6.71 6.84
19. Socio-economic equalities 4.76 6.18 16.80 6.10 17.44
20. Special education 3.86 8.10 9.07 18.66 21.19
21. Technology incubators 6.14 4.89 0.26 0.38 0.22
22. Training to promote sports 22.72 11.23 16.38 29.74 55.16
23. Vocational skills 82.14 39.00 35.98 101.57 121.51
24. Women empowerment 7.94 10.06 15.66 24.04 13.45
25. NEC/Not mentioned* 2.53 0.04 0.00 - 2.54
26. Total 1,072.26 1,174.07 1,441.03 1,637.12 1,968.76
(Data upto 31.03.2025) (Source: Corporate Data Management Cell)
* Company did not specify the names of Sector.