Parliament Question: Expenditure on CSR

GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS LOK SABHA UNSTARRED QUESTION NO. 3758 ANSWERED ON MONDAY, MARCH 16, 2026/PHALGUNA 25, 1947 (SAKA) EXPENDITURE ON CSR QUESTION †3758. Shri Parbhubhai Nagarbhai Vasava: Shri Jaswantsinh Sumanbhai Bhabhor: Shri Rahul Kaswan: Shri Ramesh Awasthi: Shri Damodar Agrawal: Shri Ashok Kumar Rawat: Shri Janardan Mishra: Shri Sukhjinder Singh Randhawa: Shri Bhojraj Nag: Will the Minister of CORPORATE AFFAIRS be pleased to state: (a) the details of the Corporate Social Responsibility (CSR) monitoring framework implemented through the CSR-2 filing module on the Ministry's portal, including the reporting requirements prescribed for companies; (b) the CSR expenditure status in Gujarat, particularly in Dahod Lok Sabha Constituency under the monitoring framework implemented through the CSR-2 filing module; (c) the number of companies submitting CSR expenditure and unspent amount report during the last three years, alongwith the details of the companies operating in the Kanker, Balod, Kondagaon and Dhamtari districts under the Kanker Lok Sabha Constituency in Chhattisgarh, Dahod Lok Sabha Constituency in Gujarat and Rajasthan; (d) whether the companies are discriminating in CSR allocation, if so, whether the Government proposes to direct companies to bring transparency; (e) the details of CSR expenditure by the companies in the education, health and tribal welfare areas in Dahod Lok Sabha Constituency during the last three years; (f) the State-wise details of Corporate Social Responsibility (CSR) expenditure by the banks and companies in Rajasthan during the last three years; (g) whether the Government has investigated/audited the CSR funds incurred by the said banks and companies, if so, the details thereof; (h) the details of works done from CSR funds in Punjab during the last five years; (i) the details of the mechanism established to monitor the transfer of unspent CSR funds to specified accounts or funds in accordance with statutory provisions; (j) whether many companies failed to spent the stipulated amount under the CSR policy, if so, the details thereof and the action being taken by the Government against the said companies; and (k) whether any review or impact assessment has been conducted regarding CSR compliance and transparency, if so, the details thereof? Contd….2/-2- 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 Ministry vide notification dated 11th February, 2022 has introduced a web based Form CSR-2 which has to be filed by each CSR eligible company from financial year 2020- 21 and onward. In the said Form, the companies are to report on constitution of CSR committee, CSR policy, unspent CSR amount, CSR projects, amount spent against activities/ projects for the concerned financial year, etc. (b): All data related to CSR expenditure filed by companies in MCA21 registry including state-wise, district-wise, year-wise, company-wise and project-wise is available in public domain at www.csr.gov.in. Parliamentary constituency-wise data is not maintained centrally. On the basis of annual filings filed by the companies in MCA21 registry, the district-wise CSR expenditure of Gujarat for the last three financial years (FYs) i.e. 2021- 22 to 2023-24 is at Annexure-I. (c): On the basis of annual filings filed by the companies in MCA21 registry, District-wise CSR expenditure in Gujarat, Chhattisgarh & Rajasthan and the number of companies including their CSR expenditure in the said states for the last three financial years (FYs) i.e. 2021-22 to 2023-24 is attached at Annexure-I, Annexure-II, Annexure-III, and Annexure-IV respectively. Parliamentary Constituency-wise data on CSR and unspent amount is not maintained centrally. (d): Under the Companies Act, 2013 (‘Act’), 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. The Government does not issue any directions to Corporates to spend CSR in any particular area or activity. (e): The district-wise CSR expenditure is included in part (b) above and development sector-wise CSR expenditure of Gujarat for the last three financial years (FYs) i.e. 2021- 22 to 2023-24 is attached at Annexure-V. Parliamentary constituency-wise data is not maintained centrally. (f) & (g): The CSR expenditure in Rajasthan by the companies including banks registered under the Companies Act for the last three financial years (FYs) i.e. 2021-22 to 2023-24 is attached at Annexure-VI. The Government has not investigated/audited the CSR funds incurred by the said companies. (h): The development sector-wise and district-wise CSR expenditure in the Punjab for the last five financial years (FYs) i.e. 2019-20 to 2023-24 is attached at Annexure-VII and Annexure-VIII respectively. (i): Section 135 (5) & (6) of the Act provides for treatment of unspent CSR amount. In the case of an ongoing project, the company is required to transfer the unspent amount to a special account of the company i.e ‘Unspent CSR Account’, within 30 days from the end of financial year and spend the same in pursuance of its CSR policy within the next three financial years from the date of such transfer. After the lapse of three financial years, the amount remaining unspent, if any, is required to be transferred to any Fund mentioned contd….3/--3- in Schedule VII of the Act within a period of thirty days from the date of completion of the third financial year. In case of other than an ongoing project, the company is required to transfer the unspent CSR amount to any Fund mentioned in Schedule VII of the Act within a period of six months from the end of the financial year. The Ministry has notified the Companies (Auditor’s Report) Order, 2020, (“CARO, 2020”) which requires auditors to state details of any unspent CSR amount. (j): As per section 135(7) of the Act, a company shall be liable to a penalty of twice the amount required to be transferred by the company to the Fund specified in Schedule VII or the Unspent Corporate Social Responsibility Account, as the case may be, or one crore rupees, whichever is less, and every officer of the company who is in default shall be liable to a penalty of one-tenth of the amount required to be transferred by the company to such Fund specified in Schedule VII, or the Unspent Corporate Social Responsibility Account, as the case may be, or two lakh rupees, whichever is less. Whenever any violation of CSR provisions is reported, action against such non-compliant Companies is initiated as per provisions of the Companies Act, 2013 and rules made thereunder after due examination of records and following due process of law. (k): No such specific review or impact assessment has been conducted. 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. The existing legal provisions regarding formation of CSR committee, formulation of CSR policy, Annual Action Plan on CSR, certification of CSR expenditure by Chief Financial Officer (CFO) and audit of CSR expenditure by statutory auditors, etc., are the mechanisms to ensure transparency and accountability. *****Annexure-I Refer to part (b) of Lok Sabha Unstarred Question no. 3758 for 16.03.2026 District-Wise CSR Expenditure in Gujarat from FY 2021-22 to FY 2023-24 (Amount in Rupees Crore) FY FY FY S.No. Districts 2021-22 2022-23 2023-24 1. Ahmedabad 518.36 834.85 760.99 2. Amreli 10.37 12.60 19.21 3. Anand 21.51 23.35 41.40 4. Arvalli 0.22 - - 5. Banaskantha 13.20 25.06 31.19 6. Bharuch 78.66 136.40 123.74 7. Bhavnagar 48.65 86.63 103.67 8. Botad 0.70 0.51 0.74 9. Chhota Udaipur 0.91 0.52 - 10. Dahod 28.73 24.47 22.95 11. Dang 8.89 4.74 4.53 12. Devbhoomi Dwarka 0.52 - 0.08 13. Gandhinagar 43.77 93.79 299.13 14. Gir Somnath 1.81 - 0.01 15. Jamnagar 61.29 28.49 206.15 16. Junagadh 7.37 13.00 17.51 17. Kachchh 76.07 82.72 90.69 18. Kheda 13.97 14.42 11.18 19. Mahesana 21.88 25.53 32.53 20. Mahisagar - - - 21. Morbi 2.12 - - 22. Narmada 26.95 10.00 25.74 23. Navsari 8.56 5.31 12.01 24. Panch Mahals 17.67 30.12 29.95 25. Patan 6.52 2.94 10.69 26. Porbandar 4.46 7.27 7.37 27. Rajkot 35.03 64.50 76.36 28. Sabarkantha 9.29 6.13 13.37 29. Surat 101.97 153.95 175.44 30. Surendranagar 59.98 18.08 8.32 31. Tapi 3.29 - - 32. Vadodara 138.90 151.30 349.92 33. Valsad 61.45 85.62 129.00 34. District not classified elsewhere 180.12 117.74 103.67 Total 1613.18 2060.02 2707.54 (Data upto 31.03.2025) (Source: Corporate Data Management Cell) *****Annexure-II Refer to part (c) of Lok Sabha Unstarred Question no. 3758 for 16.03.2026 District-wise CSR expenditure in Chhattisgarh from FY 2021-22 to FY 2023-24 (Amount in Rupees Crore) FY FY FY S.No. Districts 2021-22 2022-23 2023-24 1. Balod - - - 2. Balodabazar-Bhatapara - - 3. Balrampur-Ramanujganj - - - 4. Bastar 15.26 12.12 17.24 5. Bijapur - - - 6. Bilaspur 16.74 28.10 46.40 7. Dakshin Bastar Dantewada 8.77 9.91 19.52 8. Dhamtari 1.83 9.29 2.71 9. Durg 13.52 11.26 5.91 10. Gariyaband - - - 11. Janjgir-Champa 10.29 15.97 5.90 12. Jashpur 2.31 0.27 2.73 13. Kabeerdham 0.77 1.67 0.10 14. Kondagaon - 3.00 - 15. Korba 22.03 27.23 37.20 16. Korea 2.78 2.46 4.90 17. Mahasamund 0.77 0.27 6.90 18. Mungeli - - 0.25 19. Narayanpur - - - 20. Raigarh 23.22 273.62 107.77 21. Raipur 79.66 94.87 110.42 22. Rajnandgaon 7.80 9.23 15.68 23. Sukma 2.49 1.41 - 24. Surajpur 1.17 - 1.53 25. Surguja 11.89 10.58 5.03 26. Uttar Bastar Kanker 1.02 6.59 9.15 27. District not classified elsewhere 95.36 91.24 23.41 Total 317.70 609.08 422.73 (Data upto 31.03.2025) (Source: Corporate Data Management Cell) *****Annexure-III Refer to part (c) of Lok Sabha Unstarred Question no. 3758 for 16.03.2026 District-wise CSR expenditure in Rajasthan from FY 2021-22 to FY 2023-24 (Amount in Rupees Crore) FY FY FY S.No. Districts 2021-22 2022-23 2023-24 1. Ajmer 9.35 11.03 87.26 2. Alwar 51.18 59.16 68.54 3. Banswara 1.49 5.51 7.46 4. Baran 6.81 11.95 16.01 5. Barmer 15.74 18.56 18.43 6. Bharatpur 5.06 17.91 16.34 7. Bhilwara 41.64 107.90 49.71 8. Bikaner 16.22 22.36 19.31 9. Bundi 0.42 2.51 3.96 10. Chittorgarh 23.31 8.38 14.63 11. Churu 5.58 16.88 39.17 12. Dausa 4.50 3.00 2.12 13. Dholpur 3.37 1.72 4.39 14. Didwana-Kuchaman - 0.29 0.05 15. Dungarpur 4.04 11.17 14.57 16. Ganganagar 0.84 1.75 2.35 17. Hanumangarh 0.31 0.49 1.67 18. Jaipur 110.12 184.37 248.24 19. Jaisalmer 5.44 12.24 27.95 20. Jalore 7.31 47.85 12.83 21. Jhalawar 3.27 2.63 3.88 22. Jhunjhunu 7.73 13.65 13.82 23. Jodhpur 25.42 37.58 32.82 24. Karauli 12.09 16.66 4.68 25. Khairthal-Tijara - - 0.24 26. Kota 11.05 12.19 22.97 27. Kotputli-Behror - - 0.06 28. Nagaur 5.82 7.87 13.09 29. Pali 16.92 21.35 33.26 30. Pratapgarh 0.06 - - 31. Rajsamand 22.78 15.39 15.00 32. Sawai Madhopur 2.52 1.02 1.56 33. Sikar 20.87 25.63 19.58 34. Sirohi 9.65 50.97 20.67 35. Tonk 5.25 3.47 2.07 36. Udaipur 88.03 195.92 97.57 37. District not classified elsewhere 169.67 173.29 209.39 Total 713.85 1122.65 1145.67 (Data upto 31.03.2025) (Source: Corporate Data Management Cell) *****Annexure-IV Refer to part (c) of Lok Sabha Unstarred Question no. 3758 for 16.03.2026 No. of Companies and CSR expenditure for the last three financial years in Rajasthan, Gujarat and Chhattisgarh (Amount in Rupees Crore) Rajasthan Gujarat Chhattisgarh Financial Year No. of CSR No. of CSR No. of CSR Company expenditure Company expenditure Company expenditure 2021-22 2628 713.85 6440 1613.18 852 317.70 2022-23 3407 1122.65 8408 2060.02 929 609.08 2023-24 3800 1145.67 9737 2707.54 1028 422.73 (Data upto 31.03.2025) (Source: Corporate Data Management Cell) *****Annexure-V Refer to part (c) of Lok Sabha Unstarred Question no. 3758 for 16.03.2026 Development Sector-wise CSR expenditure in Gujarat 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 5.55 10.13 14.21 2. Animal welfare 24.12 53.42 162.29 Armed Forces, Veterans, War Widows/ 3. 0.83 1.00 0.82 Dependants 4. Art and culture 11.39 20.60 30.11 5. Conservation of natural resources 15.25 40.68 23.84 6. Education 456.62 849.21 1018.29 7. Environmental sustainability 206.90 116.85 219.25 8. Gender equality 10.34 4.08 15.60 9. Health care 556.45 507.86 443.80 10. Livelihood enhancement projects 36.98 98.83 333.92 11. Poverty, Eradicating Hunger, Malnutrition 52.46 74.71 107.25 12. Rural development projects 76.03 91.26 113.96 13. Safe drinking water 5.87 8.03 7.32 14. Sanitation 23.38 10.86 11.88 15. Senior Citizens Welfare 2.29 8.17 17.41 16. Setting up homes and hostels for women 25.79 22.17 6.76 17. Setting up orphanage 1.07 1.46 1.70 18. Slum area development 2.63 1.02 3.01 19. Socio-economic equalities 5.80 20.00 14.62 20. Special education 9.93 13.02 37.55 21. Technology incubators 0.36 - 0.17 22. Training to promote sports 9.42 7.71 10.05 23. Vocational skills 50.25 61.17 34.72 24. Women empowerment 23.48 37.77 76.63 25. NEC/Not mentioned* - - 2.37 Total 1613.18 2060.02 2707.54 (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. *****Annexure-VI Refer to part (f) of Lok Sabha Unstarred Question no. 3758 for 16.03.2026 CSR expenditure in Rajasthan from FY 2021-22 to FY 2023-24 (Amount in Rupees Crore) FY FY FY State 2021-22 2022-23 2023-24 Rajasthan 713.85 1,122.65 1,145.67 (Data upto 31.03.2025) (Source: Corporate Data Management Cell) *******Annexure-VII Refer to part (h) of Lok Sabha Unstarred Question no. 3758 for 16.03.2026 Development Sector-wise CSR expenditure in Punjab from FY 2019-20 to FY 2023-24 (Amount in Rupees Crore) FY FY FY FY FY S.No. Development Sector 2019-20 2020-21 2021-22 2022-23 2023-24 1. Agro forestry 0.50 0.37 0.30 1.93 0.11 2. Animal welfare 1.29 3.12 2.33 6.52 6.12 3. Armed Forces, Veterans, War 0.16 0.53 0.67 0.83 1.73 Widows/ Dependants 4. Art and culture 1.27 0.72 0.54 1.58 1.92 5. Conservation of natural 0.01 0.72 3.26 4.78 4.28 resources 6. Education 44.50 48.53 65.57 97.19 127.03 7. Environmental sustainability 14.68 13.27 15.09 17.56 31.58 8. Gender equality 0.98 0.48 0.69 0.36 1.07 9. Health care 64.88 54.86 56.44 67.23 85.69 10. Livelihood enhancement 1.37 1.94 3.55 13.88 16.55 projects 11. Poverty, Eradicating Hunger, 17.76 10.11 6.03 11.49 13.56 Malnutrition 12. Rural development projects 16.98 10.46 11.86 12.69 28.58 13. Safe drinking water 0.83 0.52 0.10 0.92 0.46 14. Sanitation 8.01 0.56 3.11 4.20 3.02 15. Senior Citizens Welfare 2.76 1.08 1.33 1.13 3.89 16. Setting up homes and hostels - 0.00 0.02 0.28 0.09 for women 17. Setting up orphanage 0.05 0.00 0.13 0.63 0.04 18. Slum area development 0.02 0.07 0.08 0.08 0.23 19. Socio-economic equalities 1.62 2.25 1.17 1.83 0.76 20. Special education 0.76 0.40 0.79 1.75 1.80 21. Technology incubators 0.01 0.76 0.01 0.03 22. Training to promote sports 2.26 1.98 4.15 3.90 2.99 23. Vocational skills 5.38 5.07 7.19 8.34 13.66 24. Women empowerment 3.36 0.65 1.01 4.41 5.13 Total 189.44 158.46 185.41 263.51 351.89 (Data upto 31.03.2025) (Source: Corporate Data Management Cell) *****Annexure-VIII Refer to part (h) of Lok Sabha Unstarred Question no. 3758 for 16.03.2026 District-Wise CSR Expenditure in Punjab from FY 2019-20 to FY 2023-24 (Amount in Rupees Crore) FY FY FY FY FY S.No. Districts 2019-20 2020-21 2021-22 2022-23 2023-24 1. Amritsar 11.94 4.45 14.22 19.21 17.86 2. Barnala 6.58 3.37 - - - 3. Bathinda 2.25 4.10 7.71 25.44 38.86 4. Faridkot 0.52 - 0.06 0.07 1.31 5. Fatehgarh Sahib 2.22 0.25 0.91 2.53 4.25 6. Fazilka - 1.42 0.07 - - 7. Ferozepur 0.16 0.66 5.82 6.70 2.78 8. Gurdaspur 0.40 0.19 1.31 2.69 2.97 9. Hoshiarpur 11.39 15.56 10.61 8.85 21.21 10. Jalandhar 2.81 2.75 5.06 9.01 11.53 11. Kapurthala 0.95 0.96 5.37 4.99 6.83 12. Ludhiana 30.47 37.48 45.83 66.47 67.67 13. Malerkotla - - - 0.09 0.10 14. Mansa 0.94 1.32 2.03 2.42 2.33 15. Moga 1.22 1.23 1.13 1.72 2.76 16. Pathankot 0.23 0.57 - - - 17. Patiala 5.28 4.44 6.69 10.67 13.07 18. Rupnagar 0.45 0.88 2.55 1.78 5.11 19. S.A.S Nagar 6.72 18.81 37.51 55.31 95.35 20. Sangrur 1.32 5.44 9.34 14.27 10.50 Shahid Bhagat Singh 21. 0.53 0.52 1.51 3.31 3.29 Nagar 22. Sri Muktsar Sahib 1.65 0.02 2.48 4.17 3.49 23. Tarn Taran 0.15 0.09 0.44 - - District not classified 24. 101.27 53.95 24.75 23.82 40.62 elsewhere Total 189.44 158.46 185.41 263.51 351.89 (Data upto 31.03.2025) (Source: Corporate Data Management Cell) *****