**Executive Summary**
This document is a response to Unstarred Question No. 2523 in Lok Sabha, answered on December 15, 2025, regarding CSR spending in Assam. It provides details of CSR funds contributed and spent by public and private sector enterprises in Assam for the last three financial years (2021-22, 2022-23 & 2023-24). The document also includes details of development sector-wise CSR expenditure incurred in Karbi Anglong and Dima Hasao districts.
**Key Points / Main Content**
* **CSR Framework and Data Availability**:
* The CSR framework is disclosure-based.
* CSR mandated companies are required to file details of CSR activities annually in the MCA21 registry.
* All CSR data filed by companies in the MCA21 registry is available in the public domain at www.csr.gov.in.
* **District-wise CSR Expenditure in Assam**:
* District-wise CSR expenditure by both public and private sector enterprises in Assam for FY 2021-22, 2022-23, and 2023-24 is attached as Annexure-I.
* **Allocation of CSR Funds**:
* There is no provision for allocation of Corporate Social Responsibility (CSR) funds under the Companies Act, 2013.
* **Development Sector-wise CSR Expenditure**:
* Development sector-wise CSR expenditure incurred in Karbi Anglong and Dima Hasao districts are attached as Annexure-II & Annexure-III, respectively.
**Impact Analysis**
**Stakeholder: Ministry of Corporate Affairs**
* **Impact:** Required to compile and disclose CSR spending data as per parliamentary inquiries.
* **Action Required:** Ensure accurate data collection and reporting through the MCA21 registry.
**Stakeholder: Public and Private Sector Enterprises operating in Assam**
* **Impact:** Disclosure obligations for CSR activities and potential scrutiny of CSR expenditure.
* **Action Required:** File annual CSR activity details accurately in the MCA21 registry.
**Stakeholder: Residents of Assam, Karbi Anglong, and Dima Hasao Districts**
* **Impact:** Beneficiaries of CSR projects undertaken by companies operating in the region.
* **Action Required:** None specified, however, the details will allow them to monitor the funds provided.
**Stakeholder: Researchers and the public**
* **Impact:** Benefit from freely available data regarding CSR funds usage within Assam.
* **Action Required:** None.
Key Entities Referenced
Companies Act, 2013: Governs corporate social responsibility (CSR) obligations in India
Ministry of Corporate Affairs: Indian government ministry responsible for administering the Companies Act, including CSR provisions.
Assam: Indian state where CSR spending data is being analyzed.
MCA21: Electronic registry where companies file CSR details.
Corporate Social Responsibility (CSR): Corporate Social Responsibility
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
LOK SABHA
UNSTARRED QUESTION NO. 2523
ANSWERED ON Monday, December 15, 2025/Agrahayana 24, 1947 (Saka)
CSR SPENDING IN ASSAM
QUESTION
2523. Shri Amarsing Tisso:
Will the Minister of CORPORATE AFFAIRS be pleased to state:
(a) the details of CSR funds contributed/spent by public and private sector
enterprises operating in Assam during the last three years;
(b) whether any portion of such funds has been allocated or utilized for
developmental projects in Karbi Anglong and Dima Hasao districts; and
(c) if so, the details thereof and if not, the reasons therefor?
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 district-wise CSR expenditure
by both public and private sector enterprises together incurred in Assam for
last three years i.e. 2021-22, 2022-23 & 2023-24 is attached at Annexure-I
(b) & (c): There is no provision of allocation of Corporate Social Responsibility
(CSR) funds under the Companies Act, 2013. On the basis of annual filings made
by companies in the MCA21 registry, development sector-wise CSR expenditure
incurred in Karbi Anglong and Dima Hasao districts is attached at Annexure-II
& Annexure-III respectively.
***Annexure-I
Refer to part (a) of Lok Sabha Unstarred Question no. 2523 for 15.12.2025
District-wise CSR expenditure in Assam from FY 2021-22 to FY 2023-24
(Amount in Rupees Crore)
Sr. No. CSR District FY 2021-22 FY 2022-23 FY 2023-24
1. Bajali 0.08
2. Baksa - - -
3. Barpeta 15.14 44.52 35.87
4. Biswanath - - -
5. Bongaigaon 0.5 0 5.8 9 2.54
6. Cachar 5.08 10.96 15.51
7. Charaideo - - -
8. Chirang - - 0.07
9. Darrang 41.34 14.65 20.93
10. Dhemaji 2.3 1 0.28 14.61
11. Dhubri 1.3 4 7.1 6 4.54
12. Dibrugarh 16.30 24.71 18.10
13. Dima Hasao 0.0 0 0.0 2 0.15
14. Goalpara 0.8 2 0.9 4 3.94
15. Golaghat 37.08 43.38 61.45
16. Hailakandi 2.3 6 1.8 4 1.11
17. Hojai - - -
18. Jorhat 4.00 18.60 30.52
19. Kamrup 111.69 52.64 59.93
20. Kamrup Metro 2.0 0 0.7 8 1.01
21. Karbi Anglong 0.1 3 2.7 7 1.23
22. Kokrajhar 0.4 4 1.76 16.12
23. Lakhimpur 2.5 4 7.1 8 4.14
24. Majuli - - -
25. Marigaon 0.0 3 4.9 0 2.71
26. Nagaon 1.0 9 2.5 1 4.63
27. Nalbari 0.5 6 5.9 2 5.03
28. Sivasagar 90.11 113.43 70.29
29. Sonitpur 3.3 3 3.3 4 2.89
30. South Salmara Mancachar - - -
31. Sribhumi (Karimganj) 0.0 8 0.4 3 1.60
32. Tamulpur - - -
33. Tinsukia 12.34 20.60 32.44
34. Udalguri - - -
35. West Karbi Anglong - - -
36. District not elsewhere classified 55.80 85.74 77.16
Total 406.42 474.96 488.62
(Data upto 31.03.2025) (Source: Corporate Data Management Cell)Annexure-II
Refer to part (b) & (c) of Lok Sabha Unstarred Question no. 2523 for 15.12.2025
Development Sector-wise CSR expenditure in Karbi Anglong from FY 2021-22 to FY
2023-24
(Amount in Rupees Crore)
Sr. No. CSR Development Sector FY 2021-22 FY 2022-23 FY 2023-24
1. Conservation of natural - -
resources 0.20
2.
Education 0.06 2.14 0.22
3. - -
Environmental sustainability 0.55
4. -
Health care 0.07 0.45
5. - -
Livelihood enhancement projects 0.33
6. - -
Rural development projects 0.03
7. - -
Vocational skills 0.08
Total 0.13 2.77 1.23
(Data upto 31.03.2025) (Source: Corporate Data Management Cell)Annexure-III
Refer to part (b) & (c) of Lok Sabha Unstarred Question no. 2523 for 15.12.2025
Development Sector-wise CSR expenditure in Dima Hasao from FY 2021-22 to FY
2023-24
(Amount in Rupees Crore)
Sr. No. CSR Development Sector FY 2021-22 FY 2022-23 FY 2023-24
1. - -
Education 0.14
2. - -
Health care 0.02
3. - -
Rural development projects 0.00
4. - -
Sanitation 0.004
Total 0.00 0.02 0.15
(Data upto 31.03.2025) (Source: Corporate Data Management Cell)