Executive Summary:
This document is the official response from the Ministry of Corporate Affairs to Lok Sabha Unstarred Question No. 3556 regarding Corporate Social Responsibility (CSR) funds allocated to NGOs by Public Sector Undertakings (PSUs) in Uttar Pradesh. The response details the data availability, legal framework, and guidelines pertaining to CSR fund allocation as of August 11, 2025. The document also includes a district-wise breakdown of CSR expenditure by PSUs in Uttar Pradesh from Financial Year (FY) 2021-22 to FY 2023-24.
Key Points / Main Content:
* **CSR Legal Framework:**
* The term "Non-Governmental Organisation" (NGO) is not defined in the CSR legal framework.
* Section 135 of the Companies Act, read with Rule 4(1) of the Companies CSR Policy Rules, 2014, empowers the company board to undertake CSR activities directly or through prescribed Implementing Agencies.
* **CSR Data Disclosure:**
* The CSR architecture is disclosure-based.
* CSR mandated companies are required to file details of their CSR activities annually in the MCA21 registry.
* Company-wise, state-wise, district-wise, and development sector-wise CSR data is publicly available at www.csr.gov.in.
* The ministry does not specifically maintain project-wise CSR expenditure data of Implementing Agencies.
* District-wise CSR expenditure by PSUs in Uttar Pradesh from FY 2021-22 to 2023-24 is provided in an annexure.
* **Guidelines for Fund Allocation:**
* The Government has not issued specific guidelines for the selection of beneficiaries or allocation of funds.
* The Boards of the companies, based on the recommendation of CSR committees, are responsible for fund allocation.
* The CSR legal framework ensures that expenditure aligns with designated areas of activity and adheres to audit and financial prudence norms under the Companies Act, 2013.
Impact Analysis:
* **CSR Mandated Companies:**
* *Impact:* Must continue to disclose CSR activities in the MCA21 registry and ensure expenditures align with designated activity areas and financial prudence norms.
* *Action Required:* File annual CSR reports in the MCA21 registry and ensure compliance with Section 135 of the Companies Act, 2013, and related rules.
* **Boards of Companies and CSR Committees:**
* *Impact:* Responsible for the selection of beneficiaries and allocation of CSR funds based on their own assessment.
* *Action Required:* Develop internal guidelines and processes for transparent and fair selection of beneficiaries, adhering to designated activity areas.
* **Public (via www.csr.gov.in):**
* *Impact:* Access to CSR data filed by companies, including company-wise, state-wise, district-wise, and development sector-wise information.
* *Action Required:* Utilize the publicly available data for research, analysis, and monitoring of CSR activities.
Key Entities Referenced
Corporate Social Responsibility: A company's sense of responsibility towards the community and environment (ecological and social) in which it operates.
Maharatna and Navratna Public Sector Undertakings: Categories of Public Sector Undertakings (PSUs) in India based on their financial performance and strategic importance.
Uttar Pradesh: A state in Northern India where the CSR funds were provided by PSUs.
Etah, Kasganj, Etawah, Auraiya, Mainpuri and Kannauj: Districts in Uttar Pradesh, specifically mentioned in the question regarding CSR fund allocation.
Companies CSR Policy Rules, 2014: Rules that prescribe how companies should undertake Corporate Social Responsibility (CSR) activities.
MCA21 registry: An electronic registry maintained by the Ministry of Corporate Affairs, where companies file details of their CSR activities.
Companies Act, 2013: An Act of the Parliament of India that regulates Indian companies.
Financial Years FY 2021-22 to FY 2023-24: The financial years during which the CSR expenditure data for Uttar Pradesh districts is provided.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
LOK SABHA
UNSTARRED QUESTION NO. 3556
ANSWERED ON MONDAY, August 11, 2025/Sravana 20, 1947 (Saka)
FUNDS TO NGOs UNDER CSR BY PSUs
QUESTION
3556. Shri Devesh Shakya:
Will the Minister of CORPORATE AFFAIRS be pleased to state:
(a) the number of Non-Governmental Organisations (NGOs) that have been provided
funds under Corporate Social Responsibility (CSR) by Maharatna and Navratna Public
Sector Undertakings in Uttar Pradesh;
(b) the list of such NGOs and the type of projects for which CSR funds were provided,
company and district-wise particularly in Etah, Kasganj, Etawah, Auraiya, Mainpuri and
Kannauj districts; and
(c) whether the Government has issued any guidelines for allocation of funds so that
transparency and fairness in selection of beneficiary is ensured 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) In the CSR Legal framework, the term ‘Non-Government Organisations (NGO)’ has not
been defined, however, Section 135 of the Act read with Rule 4(1) of the Companies (CSR
Policy) Rules, 2014 prescribes that the Board of the company is empowered to undertake
its CSR activities either by itself or through prescribed Implementing Agency(ies).
(b) The CSR architecture is disclosure based and CSR mandated companies are required
to file details of its CSR activities annually in MCA21 registry. All data related to CSR
filed by companies in MCA21 registry including company-wise, state-wise, district-wise
and development sector-wise are available on public domain at www.csr.gov.in. The
CSR data of the funds allocated / utilized by the Implementing Agencies and project-wise
CSR expenditure is not specifically maintained by the Ministry. However, on the basis of
the filings made by the companies in the MCA21 registry, district-wise CSR expenditure
by PSUs in Uttar Pradesh during last three Financial Years (FY) i.e 2021-22 to 2023-24
is at Annexure.
(c) The Government has not issued any guidelines for selection of beneficiaries or
allocation of funds. It is responsibility of the Boards of the companies based on the
recommendation of CSR committee. However, the Government has stipulated provisions
in CSR legal framework to ensure that expenditure is done for projects in any of the
designated areas of activity and the expenditure is done as per norms of audit and
financial prudence as applicable to companies under the Companies Act, 2013.
******Annexure
Refer to part (b) of Lok Sabha Unstarred Question no. 3556 for 11.08.2025
District-wise CSR expenditure by PSUs in Uttar Pradesh from FY 2021-22 till FY 2023-24
(Amount in Rupees Crore)
Sl.No Districts FY 2021-22 FY 2022-23 FY 2023-24
1 Agra 2.56 1.44 0.52
2 Aligarh 0.13 0.04 0.12
3 Ambedkar Nagar - 2.53 3.49
4 Auraiya 6.80 4.54 3.88
5 Ayodhya 3.49 0.32 2.11
6 Azamgarh 0.56 - 2.81
7 Baghpat 1.90 0.50 2.40
8 Bahraich 0.08 0.18 0.85
9 Ballia 0.06 0.48 6.69
10 Balrampur 1.81 0.74 1.16
11 Bara Banki 0.36 5.02 4.44
12 Bareilly 0.10 0.00 1.48
13 Basti 1.24 2.00 1.97
14 Bhadohi 0.14 - 1.25
15 Bijnor 0.18 0.10 3.65
16 Budaun - 0.07 0.29
17 Bulandshahr 0.39 2.66 3.45
18 Chandauli 4.10 3.81 3.25
19 Chitrakoot 0.16 1.48 2.69
20 Deoria 0.05 1.18 0.61
21 Etawah 0.81 0.47 0.62
22 Farrukhabad 0.05 0.05 -
23 Fatehpur 0.01 0.32 1.31
24 Firozabad 0.17 0.80 3.44
25 Gautam Buddha Nagar 1.98 12.54 13.17
26 Ghaziabad 4.75 1.60 4.83
27 Ghazipur 0.00 0.18 -
28 Gonda - - 1.88
29 Gorakhpur 0.24 2.26 3.49
30 Hamirpur - 0.08 -
31 Hardoi - 0.04 0.54
32 Hathras - 0.06 0.68
33 Jalaun 0.08 0.03 -
34 Jaunpur 0.04 0.28 3.23
35 Jhansi 3.56 0.96 1.13
36 Kannauj - - 0.29
37 Kanpur Dehat 0.06 0.27 0.08
38 Kanpur Nagar 7.39 - -
39 Kaushambi 0.10 0.12 0.71
40 Kheri 1.21 0.44 1.58
Contd…2/-2-
41 Lucknow 26.99 15.89 39.26
42 Mahoba - - 0.26
43 Mahrajganj - 0.24 0.36
44 Mainpuri 0.23 0.03 0.49
45 Mathura 14.65 18.32 18.78
46 Meerut 0.09 0.17 6.70
47 Mirzapur 1.18 0.46 1.99
48 Moradabad - - 0.15
49 Muzaffarnagar 0.20 0.38 3.54
50 Pratapgarh - 0.31 2.44
51 Prayagraj 0.55 1.00 4.73
52 Rae Bareli 39.28 5.18 9.23
53 Saharanpur - - 0.08
54 Sant Kabir Nagar - 0.23 0.11
55 Shahjahanpur 0.55 0.60 2.15
56 Shrawasti 1.64 1.58 0.88
57 Siddharthnagar 2.01 0.30 4.89
58 Sitapur - 0.10 3.02
59 Sonbhadra 27.40 37.88 47.44
60 Sultanpur - 9.90 10.46
61 Unnao - 0.23 0.30
62 Varanasi 35.38 43.63 69.27
63 District not classified 19.20 45.87 38.75
Total 213.91 229.93 349.34
(Data upto 31.03.2025) (Source: Corporate Data Management Cell)