**Executive Summary**
The document provides answers from the Minister of Corporate Affairs regarding Corporate Social Responsibility (CSR) activities in Uttar Pradesh and Bihar in response to Unstarred Question No. 2304 in Lok Sabha. The question was raised on December 15, 2025. It contains State-wise expenditure data and confirms that there is no provision of allocation of CSR funds under the Companies Act, 2013.
**Key Points / Main Content**
* **CSR Fund Allocation:**
* There is no provision for the allocation of CSR funds under the Companies Act, 2013.
* State-wise CSR expenditure by PSUs is based on annual filings and is included in Annexure-I for FY 2021-22 to FY 2023-24.
* **Data Maintenance and Governance:**
* Data is not maintained centrally for CSR expenditure on any specific community or area.
* The Board of the company plans, decides, executes, and monitors CSR activities based on its CSR Committee's recommendations.
* The Government does not direct corporations to spend in specific areas or activities.
* **Saran District CSR Expenditure:**
* Development sector-wise CSR expenditure in the Saran district of Bihar for FY 2021-22 to FY 2023-24 is attached at Annexure-II.
* **Per-Capita Footprint:**
* Data regarding per-capita footprint of CSR expenditure is not maintained centrally.
* **Irregularities:**
* No irregularities or violations have come to the notice of the concerned office, ROC Bihar, regarding CSR spending.
**Impact Analysis**
**Stakeholders:**
Members of Parliament, Government of India, Corporate Sector, Communities in Uttar Pradesh and Bihar.
**Impact:**
The document provides information on CSR activities and expenditure, including details on specific locations and sectors. It clarifies the lack of central direction on CSR spending and the monitoring role of company boards.
**Action Required:**
No direct action items are specified for the stakeholders beyond noting the CSR expenditure information and governance structure.
Key Entities Referenced
Corporate Social Responsibility (CSR): Refers to the funds spent by companies towards social causes, a key aspect of the parliamentary question.
Companies Act, 2013: Governs CSR in India; mentioned in the answer regarding allocation of CSR funds.
Ministry of Corporate Affairs: The primary ministry responsible for matters related to CSR and the recipient of the parliamentary question.
Bihar: One of the two states specifically targeted in the parliamentary question regarding CSR activities.
Uttar Pradesh: One of the two states specifically targeted in the parliamentary question regarding CSR activities.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
LOK SABHA
UNSTARRED QUESTION NO. 2304
Monday, December 15, 2025/Agrahayana 24, 1947 (Saka)
CSR ACTIVITIES IN UTTAR PRADESH AND BIHAR
QUESTION
2304. Shri Arun Kumar Sagar:
Shri Sudhakar Singh:
Smt. Lovely Anand:
Shri Rajiv Pratap Rudy:
Will the Minister of CORPORATE AFFAIRS be pleased to state:
(a) the details of funds allocated by various undertakings of the Government under
the Corporate Social Responsibility (CSR) during the last three years till date, State-
wise particularly in Uttar Pradesh and Bihar;
(b) the CSR funds spent in the country particularly in the backward and Scheduled
Caste dominated regions of UP and Bihar during the said period along with the
number of beneficiaries, undertaking/area/head/location-wise;
(c) whether any steps have been taken by the Government to spend CSR funds in the
aspirational, backward and SC dominated regions of the country and if so, whether
the SC dominated areas particularly Shahjahanpur Parliamentary Constituency in
Uttar Pradesh and aspirational districts like Sheohar in Bihar have been included;
(d) a list of major CSR projects undertaken in the Saran district of Bihar in the last
three years, specifying the nature of the works carried out and the implementing
corporate entities;
(e) the details of the per- capita footprint of CSR across the country, State/UT-wise,
particularly in Bihar; and
(f) whether any irregularities were detected with regard to the CSR spending in Bihar
in the last five years and if so, the details of the corrective actions taken by the
Government or relevant authorities in this regard?
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): There is no provision of allocation of Corporate Social Responsibility (CSR) funds
under the Companies Act, 2013. However, on the basis of annual filings made by
companies in the MCA21 registry, the State-wise CSR expenditure by PSUs in the
last three Financial Years i.e. FY 2021-22 to FY 2023-24 is attached at Annexure-I.
(b): Data is not maintained centrally for CSR expenditure on any particular
community or areas dominated by any particular community.
Contd…2/-2-
(c): As per provisions of the Companies Act, 2013, 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. The
Government does not issue any directions to Corporates to spend in any particular area
or activity or for any particular community.
(d) On the basis of annual filings made by companies in the MCA21 registry, the
development sector-wise CSR expenditure in the Saran district of Bihar during the
last three Financial Years i.e. FY 2021-22 to FY 2023-24 is attached at Annexure-II.
(e) The data with regard to per- capita footprint of CSR expenditure is not maintained
centrally.
(f) No such irregularity or violation has come to the notice of the concerned office
i.e. ROC Bihar.
*****Annexure-I
Refer to part (a) of Lok Sabha Unstarred Question no. 2304 for 15.12.2025
State-wise CSR expenditure by PSUs from FY 2021-22 to FY 2023-24
(Amount in Rupees Crore)
S. No. FY FY FY
States/ UTs
2021-22 2022-23 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. Other Centralized Funds 869.43 403.58 319.98
38. PAN India* 526.47 315.80 425.03
Total 4,407.17 4,112.08 4,773.17
(Data upto 31.03.2025) (Source: Corporate Data Management Cell)
* Companies indicated more than one State/UT where projects were undertaken.Annexure-II
Refer to part (d) of Lok Sabha Unstarred Question no. 2304 for 15.12.2025
Development sector-wise CSR expenditure in Saran district in Bihar from FY 2021-
22 to FY 2023-24
(Amount in Rupees Crore)
Sl.No CSR Development Sector FY 2021-22 FY 2022-23 FY 2023-24
1 Education 0.09 0.31 0.46
2 Health care 3.65 8.51 2.56
3 Livelihood enhancement projects - 0.02 0.15
4 Rural development projects - 0.12 0.20
5 Sanitation - 1.89 0.19
6 Socio-economic equalities - 0.07 -
7 Technology incubators - - -
8 Vocational skills - - -
9 NEC/Not mentioned* - - -
Total 3.75 10.92 3.57
(Data upto 31.03.2025) (Source: Corporate Data Management Cell)
*Companies did not specify the name of the sectors where projects were undertaken.
*****