**Executive Summary**
This document presents the response to Unstarred Question No. 2338 in the Lok Sabha regarding regional disparities in Corporate Social Responsibility (CSR) spending. It provides an overview of the government's role in CSR, data on state-wise CSR expenditure for FY 2023-24, and district-wise and sector-wise CSR expenditure in Uttar Pradesh for FY 2023-24. All companies have until December 31st, 2025, to complete their annual filings pertaining to FY 2024-25.
**Key Points / Main Content**
* **Government's Role in CSR:**
* CSR is a board-driven process as per the Companies Act, 2013.
* The government does not issue specific directives to companies regarding areas/activities for CSR spending.
* The CSR framework is disclosure-based, requiring companies to file details annually in the MCA21 registry.
* CSR data filed in the MCA21 registry is available publicly at www.csr.gov.in.
* **CSR Expenditure Data (FY 2023-24):**
* State-wise CSR expenditure in India is provided in Annexure-I (Amount in Rupees Crore).
* District-wise CSR expenditure in Uttar Pradesh is provided in Annexure-II (Amount in Rupees Crore).
* Development sector-wise CSR expenditure in Uttar Pradesh is provided in Annexure-III (Amount in Rupees Crore).
* CSR expenditure data is reported in the CSR Annual Report, filed with annual returns.
* **Filing Deadline Extension:**
* Ministry of Corporate Affairs has allowed all companies to complete their annual filings pertaining to FY 2024-25 till 31st December, 2025.
* Companies, therefore, have time to file CSR expenditure details pertaining to FY 2024-25 until December 31st, 2025.
**Impact Analysis**
**Ministry of Corporate Affairs**
* **Impact:** Responsible for overseeing and regulating CSR activities, ensuring compliance with disclosure requirements, and providing extensions for filing deadlines.
* **Action Required:** Oversee data submission of CSR Annual Reports pertaining to FY 2024-25 by December 31st, 2025.
**CSR Mandated Companies**
* **Impact:** Required to plan, decide, execute, and monitor CSR activities; file CSR activity details annually in the MCA21 registry.
* **Action Required:** Ensure annual filings, including CSR Annual Report, for FY 2024-25 are completed and submitted by December 31st, 2025.
**Public / Stakeholders**
* **Impact:** Public access to CSR expenditure data via the MCA21 registry and www.csr.gov.in.
* **Action Required:** Utilize publically available information to evaluate CSR activities and expenditure.
Key Entities Referenced
Ministry of Corporate Affairs: The central ministry responsible for the administration of the Companies Act and matters related to Corporate Social Responsibility (CSR).
Companies Act, 2013: The governing law that mandates CSR for certain companies and establishes the framework for CSR activities.
Uttar Pradesh: The state highlighted as receiving disproportionately lower CSR funds compared to other industrialized states, according to the question raised in Lok Sabha.
CSR (Corporate Social Responsibility): The policy discussed in the context of regional disparity in spending and disclosure of activities.
MCA21 registry: The electronic registry maintained by the Ministry of Corporate Affairs for filing of information including CSR activities of the companies.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
LOK SABHA
UNSTARRED QUESTION NO. 2338
ANSWERED ON Monday, December 15, 2025/Agrahayana 24, 1947 (Saka)
REGIONAL DISPARITY IN CSR SPENDING
QUESTION
2338. Adv Priya Saroj:
Will the Minister of CORPORATE AFFAIRS be pleased to state:
(a) whether the Government is aware that despite Uttar Pradesh having the highest
population, it receives disproportionately lower Corporate Social Responsibility
(CSR) funds compared to industrialised States like Maharashtra and Gujarat;
(b) if so, the specific reasons for this regional skew and the steps taken by the
Government to encourage corporate sector to invest CSR funds in "Aspirational
Districts" and rural constituencies; and
(c) the data of total CSR expenditure incurred in Uttar Pradesh, during the financial
years 2023-24 and 2024-25, district-wise/sector-wise (Health, Education and Rural
Development)?
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) to (c): As per the 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 specific direction to the
companies to spend in any particular area/activity. 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 at www.csr.gov.in. On the basis of
annual filings made by companies in the MCA21 registry, state-wise CSR
expenditure in India and district-wise & sector-wise CSR expenditure in Uttar
Pradesh for the financial year 2023-24 is attached at Annexure-I, Annexure-II and
Annexure III respectively. The disclosures related to CSR expenditure are reported
in the CSR Annual Report to be filed with their annual filing of returns. Vide General
Circular No. 06/2025 dated 17.10.2025, Ministry of Corporate Affairs has allowed all
companies to complete their annual filings pertaining to FY 2024-25 till 31st
December, 2025. Therefore, companies have time to file the details related to their
CSR expenditure pertaining to financial year 2024-25 upto 31st December, 2025.
***Annexure-I
Refer to part (a) to (c) of Lok Sabha Unstarred Question no. 2338 for
15.12.2025
State-wise CSR expenditure in India for FY 2023-24
(Amount in Rupees Crore)
S. No. States/ UTs FY 2023-24
1. Andaman And Nicobar Island 3.03
2. Andhra Pradesh 1,129.75
3. Arunachal Pradesh 39.57
4. Assam 488.62
5. Bihar 260.53
6. Chandigarh 113.31
7. Chhattisgarh 422.73
8. Dadra and Nagar Haveli & Daman and Diu 30.17
9. Delhi 1,949.95
10. Goa 85.79
11. Gujarat 2,707.54
12. Haryana 816.95
13. Himachal Pradesh 148.59
14. Jammu and Kashmir 98.54
15. Jharkhand 414.63
16. Karnataka 2,254.88
17. Kerala 387.91
18. Lakshadweep 0.36
19. Leh & Ladakh 30.41
20. Madhya Pradesh 600.47
21. Maharashtra 6,065.95
22. Manipur 83.19
23. Meghalaya 30.94
24. Mizoram 4.48
25. Nagaland 15.41
26. Odisha 1,389.39
27. Puducherry 32.68
28. Punjab 351.89
29. Rajasthan 1,145.67
30. Sikkim 41.87
31. Tamil Nadu 1,968.76
32. Telangana 1,054.92
33. Tripura 9.45
34. Uttar Pradesh 1,545.01
35. Uttarakhand 360.76
36. West Bengal 862.57
37. PAN India* 6,960.21
38. Other Centralized Funds 1,000.83
39. NEC/Not Mentioned* 1.06
Total 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) to (c) of Lok Sabha Unstarred Question no. 2338 for
15.12.2025
District-wise CSR expenditure in Uttar Pradesh for FY 2023-24
(Amount in Rupees Crore)
Sr. No. Districts FY 2023-24
1. Agra 23.16
2. Aligarh 10.12
3. Ambedkar Nagar 5.68
4. Amethi 0.04
5. Amroha 1.57
6. Auraiya 4.03
7. Ayodhya 37.98
8. Azamgarh 3.40
9. Baghpat 10.37
10. Bahraich 17.29
11. Ballia 8.23
12. Balrampur 3.89
13. Banda 2.07
14. Bara Banki 5.90
15. Bareilly 12.35
16. Basti 2.09
17. Bhadohi 3.09
18. Bijnor 5.07
19. Budaun 3.43
20. Bulandshahr 19.92
21. Chandauli 4.55
22. Chitrakoot 8.88
23. Deoria 2.05
24. Etah -
25. Etawah 0.72
26. Farrukhabad 0.51
27. Fatehpur 6.72
28. Firozabad 6.21
29. Gautam Buddha Nagar 217.07
30. Ghaziabad 73.91
31. Ghazipur 2.36
32. Gonda 15.00
33. Gorakhpur 11.51
34. Hamirpur 36.72
35. Hapur 0.04
36. Hardoi 58.71
37. Hathras 3.36
38. Jalaun -
39. Jaunpur 7.18
40. Jhansi 7.6241. Kannauj 0.29
42. Kanpur Dehat 3.62
43. Kanpur Nagar -
44. Kasganj -
45. Kaushambi 4.14
46. Kheri 2.52
47. Kushinagar 0.54
48. Lalitpur 5.25
49. Lucknow 90.04
50. Mahoba 1.66
51. Mahrajganj 1.83
52. Mainpuri 1.63
53. Mathura 130.43
54. Mau 0.67
55. Meerut 17.13
56. Mirzapur 6.66
57. Moradabad 5.41
58. Muzaffarnagar 21.17
59. Pilibhit 2.23
60. Pratapgarh 5.27
61. Prayagraj 13.59
62. Rae Bareli 14.47
63. Rampur 2.59
64. Saharanpur 25.46
65. Sambhal -
66. Sant Kabir Nagar 0.11
67. Shahjahanpur 12.23
68. Shamli 0.08
69. Shrawasti 4.44
70. Siddharthnagar 6.97
71. Sitapur 8.16
72. Sonbhadra 52.81
73. Sultanpur 14.72
74. Unnao 3.47
75. Varanasi 221.95
76. District not classified elsewhere 220.66
Total 1,545.01
(Data upto 31.03.2025) (Source: Corporate Data Management Cell)
********Annexure-III
Refer to part (a) to (c) of Lok Sabha Unstarred Question no. 2338 for
15.12.2025
Development sector-wise CSR expenditure in Uttar Pradesh for FY 2023-24
(Amount in Rupees Crore)
Sr. No. CSR Development Sector FY 2023-24
1. Agro forestry 2.57
2. Animal welfare 51.42
3. Armed Forces, Veterans, War Widows/ Dependants 0.14
4. Art and culture 20.59
5. Conservation of natural resources 10.78
6. Education 492.36
7. Environmental sustainability 140.67
8. Gender equality 24.77
9. Health care 322.76
10. Livelihood enhancement projects 44.17
11. Poverty, Eradicating Hunger, Malnutrition 72.97
12. Rural development projects 146.44
13. Safe drinking water 54.04
14. Sanitation 31.06
15. Senior Citizens Welfare 8.56
16. Setting up homes and hostels for women 3.04
17. Setting up orphanage 0.57
18. Slum area development 4.58
19. Socio-economic equalities 3.45
20. Special education 13.84
21. Technology incubators 0.08
22. Training to promote sports 9.29
23. Vocational skills 52.26
24. Women empowerment 31.71
25. NEC/Not mentioned* 2.90
Total 1,545.01
(Data upto 31.03.2025) (Source: Corporate Data Management Cell)
*Companies did not specify the names of Sector where projects were undertaken.
*******