Executive Summary:
This document presents the Corporate Social Responsibility (CSR) spending by companies in India for the last three financial years (FY 2021-22 to FY 2023-24), as answered in Lok Sabha Unstarred Question No. 2315 on August 4, 2025. It provides state-wise and sector-wise CSR expenditure data based on filings made in the MCA21 registry, accessible at www.csr.gov.in. The document clarifies the role of company boards in driving CSR activities and ensuring funds are spent appropriately.
Key Points / Main Content:
CSR Data and Disclosure:
* CSR framework is disclosure-based; companies must annually file CSR activity details in the MCA21 registry.
* State-wise and development sector-wise CSR expenditure data for FY 2021-22 to FY 2023-24 is available in Annexure I and II, respectively.
* All CSR data filed by companies in the MCA21 registry is publicly accessible at www.csr.gov.in.
CSR Implementation and Governance:
* CSR is a Board-driven process; the company's Board plans, decides, executes, and monitors CSR activities based on the CSR Committee's recommendations.
* The government does not direct companies to spend in specific areas.
* The Board ensures approved CSR amounts are spent on assigned activities; unspent amounts must be transferred to designated funds in Schedule VII within a prescribed time limit.
CSR Focus Areas:
* Schedule VII activities, including education, women's empowerment, and rural infrastructure, are broad-based areas for CSR investment.
Impact Analysis:
Companies:
* Impact: Companies are required to disclose CSR activities annually through filings in the MCA21 registry.
* Action Required: Ensure accurate and timely filing of CSR data, proper planning and execution of CSR activities by the Board, and appropriate allocation and spending of CSR funds as per Schedule VII.
Company Boards and CSR Committees:
* Impact: Empowered to plan, decide, execute, and monitor CSR activities.
* Action Required: Recommend, plan, execute, and monitor the company's CSR activities. Ensure that CSR funds are spent effectively and as intended. Transfer any unspent amounts to designated funds within the prescribed time limit.
Government:
* Impact: Responsible for monitoring CSR spending through the MCA21 registry and making the data publicly available.
* Action Required: Continue to monitor CSR spending, ensure data accessibility, and refrain from directing companies to spend in specific areas.
General Public/Stakeholders:
* Impact: Access to information regarding CSR spending across different states and development sectors.
* Action Required: Access and utilize the publicly available CSR data on www.csr.gov.in for research, analysis, and informed decision-making.
Key Entities Referenced
Ministry of Corporate Affairs: The Indian government ministry responsible for regulating corporate affairs.
Corporate Social Responsibility: A form of corporate self-regulation integrated into a business model.
MCA21 registry: An e-governance initiative of the Ministry of Corporate Affairs, Government of India enabling easy and secure access to MCA services.
Schedule VII: A list of activities specified under the Companies Act, 2013 that qualify as CSR activities in India.
Education: One of the key sectors receiving Corporate Social Responsibility allocations.
Women empowerment: One of the key sectors receiving Corporate Social Responsibility allocations.
Rural infrastructure: One of the key sectors receiving Corporate Social Responsibility allocations.
Maharashtra: A state in India with the highest Corporate Social Responsibility expenditure.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
LOK SABHA
UNSTARRED QUESTION NO. 2315
ANSWERED ON Monday, August 4, 2025/Sravana 13, 1947 (Saka)
EQUAL DISTRIBUTION OF CSR FUNDS
QUESTION
2315. MS. S JOTHIMANI:
Will the Minister of CORPORATE AFFAIRS be pleased to state:
(a) the total Corporate Social Responsibility (CSR) spending by companies during
the last three years, sector-wise and State-wise;
(b) whether the Government has mapped underserved districts receiving low CSR
investments and if so, the action taken to encourage equitable distribution of CSR
funds;
(c) the key sectors receiving the highest CSR allocations; and
(d) whether the Government is promoting CSR investment in areas like education,
women’s empowerment and rural infrastructure and if so, the details thereof?
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 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, State-wise and Development Sector-wise CSR expenditure for
the last three Financial Years from FY 2021-22 to FY 2023-24 are attached at
Annexure-I and Annexure-II respectively.
(b): 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 the companies to spend in a particular area or activity.
(c): Sector-wise CSR expenditure for the last three Financial Years from FY 2021-
22 to FY 2023-24 is provided in Annexure-II.
(d): The activities mentioned in Schedule VII including education, women’s
empowerment and rural infrastructure are broad based. CSR is a Board driven
process and the Board of the company 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.
*****Annexure-I
Refer to part (a) of Lok Sabha Unstarred Question no. 2315 for 04.08.2025
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 Islands 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. 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
Refer to part (a) of Lok Sabha Unstarred Question no. 2315 for 04.08.2025
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/
47.65 63.63 68.04
Dependants
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
*****