**Executive Summary**
This document is a response to an unstarred question in Lok Sabha regarding the spending of Corporate Social Responsibility (CSR) funds. It outlines the government's perspective on CSR compliance, transparency, and expenditure. It also includes annexures with detailed data on CSR spending across various states and districts, focusing on aspirational districts. The data provided is current up to March 31, 2025.
**Key Points / Main Content**
* **CSR Compliance and Disclosure:**
* The Board of each company is required to disclose its CSR policy in its Board report.
* The Board must ensure that disbursed funds are utilized as approved, with certification from the Chief Financial Officer.
* Companies with websites are obligated to disclose the composition of the CSR Committee, CSR Policy, and approved CSR projects on their websites.
* CSR framework is disclosure-based, and CSR activities are subject to audit by statutory auditors.
* Auditors must report unspent CSR amounts.
* Action is initiated against non-compliant companies following due examination and legal process.
* **CSR Expenditure Data Availability:**
* CSR data filed by companies is publicly available on the MCA21 registry (www.csr.gov.in).
* Development Sector-wise CSR expenditure in Kaushambi, Mau, and Ballia districts of Uttar Pradesh, and the lack of any district named Jangipur in West Bengal for FY 2021-22 to FY 2023-24, is attached in Annexures-I, II, and III.
* **CSR Planning and Government Direction:**
* CSR is Board-driven; the Board plans, decides, executes, and monitors activities based on CSR Committee recommendations.
* The government does not dictate specific areas or activities for corporate CSR spending.
* **State-wise and Aspirational Districts Expenditure:**
* State-wise CSR expenditure and expenditure in aspirational districts for FY 2019-20 to FY 2023-24 are detailed in Annexures-IV and V.
* **Unspent CSR Funds:**
* Data on unspent CSR funds is not centrally maintained.
* Amounts transferred to Schedule VII funds are included in Annexure-IV.
**Impact Analysis**
**Stakeholder: Companies (including PSUs)**
* **Impact:** Must adhere to disclosure requirements for CSR policies, activities, and expenditures. They must ensure funds are utilized as approved and be prepared for audits and potential actions for non-compliance.
* **Action Required:** Ensure compliance with disclosure norms, proper utilization of CSR funds, and accurate reporting.
**Stakeholder: Boards of Directors & CFOs/Financial Managers**
* **Impact:** Increased responsibility for ensuring compliance and accurate reporting of CSR activities.
* **Action Required:** Implement robust CSR policies and monitoring mechanisms; ensure proper certification of fund utilization.
**Stakeholder: Statutory Auditors**
* **Impact:** Required to report on details of any unspent CSR amounts
* **Action Required:** Auditors must state the details of any unspent CSR amount.
**Stakeholder: Ministry of Corporate Affairs**
* **Impact:** Oversees CSR compliance and initiates action against non-compliant companies. The Ministry provides no central data of unspent CSR funds
* **Action Required:** Monitor CSR disclosures, investigate violations, and enforce penalties as necessary.
**Stakeholder: Public & Beneficiaries of CSR activities**
* **Impact:** Access to CSR spending data promotes transparency and accountability.
* **Action Required:** Utilise the public domain data at www.csr.gov.in to monitor expenditure in particular areas or activities.
Key Entities Referenced
Companies Act, 2013: Governs corporate social responsibility (CSR) obligations.
Ministry of Corporate Affairs: The primary government body overseeing the implementation of CSR policies and compliance.
Corporate Social Responsibility (CSR): The core subject of the policy, referring to corporate contributions towards welfare activities.
MCA21 registry: An electronic registry maintained by the Ministry of Corporate Affairs, containing CSR related data.
Lok Sabha: The House in which the question regarding CSR was raised.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
LOK SABHA
UNSTARRED QUESTION NO. 2367
Monday, December 15, 2025/Agrahayana 24, 1947 (Saka)
UNEVEN SPENDING OF CSR FUNDS
QUESTION
2367. Shri Rajeev Rai:
Shri Amrinder Singh Raja Warring:
Shri Khalilur Rahaman:
Dr. Amar Singh:
Shri Balwant Baswant Wankhade:
Shri Charanjit Singh Channi:
Shri T R Baalu:
Shri Pushpendra Saroj:
Will the Minister of CORPORATE AFFAIRS be pleased to state:
(a) the details of companies including PSUs which are not spending required sums on
welfare activities under CSR and the Companies Act, 2013 during the last five years;
(b) the details of steps taken by the Government to enforce the mandated provisions
regarding spending of these CSR funds on welfare activities;
(c) the details of sectors and amount of funds spent by companies under CSR on welfare
activities in the Kaushambi, Mau and Ballia districts of Uttar Pradesh and Jangipur in West
Bengal during the last three years;
(d) the reasons for non-spending/less spending of funds in these districts;
(e) the details of CSR expenditure, including the Government schemes supported through
CSR contributions since 2020 and the measures taken to ensure equitable distribution of
funds across States, State-wise, particularly in aspirational districts or disaster-affected
regions; and
(f) the total amount of unutilised CSR funds that have lapsed or transferred to "Unspent
CSR Account" since 2020, year-wise and the details of companies penalised for the same?
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) & (b): The Board of the company is required to disclose the CSR Policy implemented
by the company in its Board report and the Board of the company has to satisfy itself
that the funds so disbursed have been utilised for the purposes and in the manner as
approved by it, and the Chief Financial Officer or the person responsible for financial
management shall certify to the effect. Further, those companies who have their
websites are required to make disclosures such as composition of CSR Committee,
CSR Policy and CSR projects approved by Board on their website. The CSR framework
is disclosure based and expenditure on CSR activities is required to be audited by the
statutory auditors of the company. The Ministry has notified the Companies (Auditor’s
Contd…2/--2-
Report) Order, 2020, (“CARO, 2020”) applicable from FY 2021-22 which requires
auditors to state details of any unspent CSR amount. Thus, the existing framework
provides adequate mechanisms to ensure compliance, transparency and
accountability. Whenever violation of CSR provisions is reported, action against such
non-compliant Companies is initiated as per provisions of the Act after due
examination of records and following due process of law.
(c): 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 Development Sector-wise CSR expenditure in
Kaushambi, Mau and Ballia districts of Uttar Pradesh for the last three Financial Years
(FYs) i.e FY 2021-22 to FY 2023-24 is attached at Annexure-I,II and III respectively.
There is no district with name of Jangipur in West Bengal. Jangipur is a sub-division
of the district of Murshidabad in West Bengal. Sub-division-wise CSR data is not
maintained by this Ministry centrally.
(d) & (e): Under the Act, CSR is a Board driven process and the Board of the company
is empowered to plan, decide, execute and monitor the CSR activities based on the
recommendations of its CSR Committee. The Government does not issue any directions
to Corporates to spend in any particular area or activity. All data related to CSR
expenditure 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 MCA 21
registry, the State-wise CSR expenditure and CSR expenditure in aspirational districts
in the Country for the last five Financial Years i.e. FY 2019-20 to FY 2023-24 are
attached at Annexure-IV and Annexure-V respectively.
(f): The data as regards unspent CSR funds is not maintained centrally. The amount
transferred to funds specified in Schedule VII of the Act by companies is included in
the information attached at Annexure-IV.
*****Annexure-I
Refer to part (c) of Lok Sabha Unstarred Question no. 2367 for 15.12.2025
Development Sector-wise CSR expenditure in Kaushambi, Uttar Pradesh from FY 2021-22 to FY
2023-24
(Amount in Rupees Crore)
S.No. FY FY FY
CSR Development Sector
2021-22 2022-23 2023-24
1. Art and culture - - -
2. Education 0.02 - 0.17
3. Environmental sustainability 0.60 - 0.25
4. Health care 0.10 0.09 0.23
5. Rural development projects 0.87 2.20 3.42
6. Safe drinking water - - -
7. Training to promote sports - - -
8. Vocational skills - 0.03 0.07
Total 1.59 2.32 4.14
(Data upto 31.03.2025) (Source: Corporate Data Management Cell)
***Annexure-II
Refer to part (c) of Lok Sabha Unstarred Question no. 2367 for 15.12.2025
Development Sector-wise CSR expenditure in Mau, Uttar Pradesh from FY 2021-22 to FY 2023-
24
(Amount in Rupees Crore)
S.No. FY FY FY
CSR Development Sector 2021-22 2022-23 2023-24
1. Education - 0.05 0.45
2. Health care 0.35 0.20 0.01
3. NEC/Not mentioned* - - 0.21
Total 0.35 0.25 0.67
(Data upto 31.03.2025) (Source: Corporate Data Management Cell)
* Companies either did not specify the names of district or indicated more than
one district where projects were undertaken.
***Annexure-III
Refer to part (c) of Lok Sabha Unstarred Question no. 2367 for 15.12.2025
Development Sector-wise CSR expenditure in Ballia, Uttar Pradesh from FY 2021-22 to FY
2023-24
(Amount in Rupees Crore)
S.No. FY FY FY
CSR Development Sector
2021-22 2022-23 2023-24
1. Animal welfare - - -
2. Armed Forces, Veterans, War Widows/
0.08 - 0.02
Dependants
3. Education 0.08 0.81 0.63
4. Environmental sustainability - 0.00 0.65
5. Health care 0.54 0.04 4.26
6. Poverty, Eradicating Hunger, Malnutrition 0.00 0.08 0.51
7. Rural development projects - - 0.44
8. Safe drinking water - 0.09 1.72
9. Slum area development - - -
Grand Total 0.70 1.02 8.23
(Data upto 31.03.2025) (Source: Corporate Data Management Cell)
***Annexure-IV
Refer to part (e) of Lok Sabha Unstarred Question no. 2367 for 15.12.2025
State-wise CSR expenditure in India from FY 2019-20 to FY 2023-24
(Amount in Rupees Crore)
S. FY FY FY FY FY
States/ UTs
No. 2019-20 2020-21 2021-22 2022-23 2023-24
1. Andaman And Nicobar Island 1.29 2.86 9.71 2.53 3.03
2. Andhra Pradesh 710.23 719.81 663.50 986.77 1,129.75
3. Arunachal Pradesh 18.02 10.58 119.42 13.36 39.57
4. Assam 285.00 180.23 406.42 474.96 488.62
5. Bihar 110.48 89.89 178.97 241.41 260.53
6. Chandigarh 15.58 13.40 51.19 18.44 113.31
7. Chhattisgarh 269.68 325.63 317.70 609.08 422.73
Dadra and Nagar Haveli &
8. 27.88 27.23 18.27 23.22 30.17
Daman and Diu
9. Delhi 830.00 724.59 1,198.50 1,517.07 1,949.95
10. Goa 43.91 41.92 45.43 60.91 85.79
11. Gujarat 984.37 1,461.60 1,613.18 2,060.02 2,707.54
12. Haryana 537.91 550.86 687.13 720.38 816.95
13. Himachal Pradesh 78.78 106.31 140.27 141.40 148.59
14. Jammu and Kashmir 25.27 35.56 50.68 72.19 98.54
15. Jharkhand 155.21 226.54 243.95 389.65 414.63
16. Karnataka 1,448.16 1,277.81 1,849.82 2,058.73 2,254.88
17. Kerala 298.56 290.67 241.58 362.85 387.91
18. Lakshadweep - 0.01 0.97 0.02 0.36
19. Leh & Ladakh - - 14.84 11.72 30.41
20. Madhya Pradesh 220.46 375.51 427.48 668.32 600.47
21. Maharashtra 3,353.24 3,464.81 5,407.40 5,705.54 6,065.95
22. Manipur 14.21 10.39 15.62 53.60 83.19
23. Meghalaya 17.65 17.63 19.63 22.94 30.94
24. Mizoram 0.25 0.97 6.94 11.01 4.48
25. Nagaland 5.10 3.57 12.46 13.57 15.41
26. Odisha 717.39 578.16 752.37 994.82 1,389.39
27. Puducherry 11.32 12.43 9.31 14.29 32.68
28. Punjab 189.44 158.46 185.41 263.51 351.89
29. Rajasthan 734.12 670.00 713.85 1,122.65 1,145.67
30. Sikkim 10.99 17.28 28.24 36.18 41.87
31. Tamil Nadu 1,072.26 1,174.07 1,441.03 1,637.12 1,968.76
32. Telangana 445.80 627.71 688.58 1,040.61 1,054.92
33. Tripura 9.40 9.29 15.91 19.26 9.45
34. Uttar Pradesh 577.98 907.32 1,345.02 1,213.12 1,545.01
35. Uttarakhand 124.70 160.58 228.09 307.60 360.76
36. West Bengal 423.85 471.48 571.89 782.74 862.57
37. PAN India* 9,385.66 7,805.03 5,789.58 6,104.58 6,960.21
38. Centralized Funds** 1,790.69 3,491.30 1,631.01 1,145.78 1,000.83
39. NEC/Not Mentioned* 20.97 169.47 0.09 10.12 1.06
Total 24,965.82 26,210.95 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.
**including designated funds specified under Schedule VII of the Act i.e Clean Ganga Fund, Swachh
Bharat Kosh, Prime Minister’s National Relief Fund and PM CARE Fund.
*******Annexure-V
Refer to part (e) of Lok Sabha Unstarred Question no. 2367 for 15.12.2025
Aspirational-district wise CSR expenditure in India from FY 2019-20 till FY 2023-24 (Amount in Cr.)
State/Union FY FY FY FY FY
Sr. No. Aspirational District
Territory 2019-20 2020-21 2021-22 2022-23 2023-24
Alluri Sitharama Raju - - - 0.06 -
1 Andhra Pradesh
Y.S.R. Kadapa 3.15 10.56 18.02 24.01 13.60
2 Arunachal Pradesh Namsai - - - - -
Baksa 0.23 - - - -
Barpeta 13.89 5.23 15.14 44.52 35.87
3 Darrang 15.66 4.13 41.34 14.65 20.93
Assam
Dhubri 2.88 0.02 1.34 7.16 4.54
Goalpara - 0.31 0.82 0.94 3.94
Hailakandi - - 2.36 1.84 1.11
Araria 0.11 0.01 7.73 7.13 1.16
Aurangabad 0.80 1.48 4.64 12.04 10.63
Banka - 0.03 0.68 7.50 0.15
Begusarai 3.50 3.53 8.90 18.11 20.09
Gaya 2.01 1.68 6.11 5.78 13.51
Jamui 0.44 0.36 0.69 8.93 4.49
4 Bihar Katihar 0.06 0.23 0.80 0.09 0.54
Khagaria - 0.00 1.42 3.53 0.50
Muzaffarpur 0.73 5.55 9.83 10.09 52.00
Nawada 2.13 - 0.34 1.67 2.24
Purnia - 0.14 1.19 12.10 2.02
Sheikhpura - - 1.07 2.31 1.94
Sitamarhi 4.79 1.77 1.81 3.51 2.74
Bastar 0.05 5.11 15.26 12.12 17.24
Bijapur - 1.79 - - -
Dakshin Bastar Dantewada - 12.13 8.77 9.91 19.52
Kondagaon - - - 3.00 -
Korba 17.05 18.74 22.03 27.23 37.20
Chhattisgarh
5 Mahasamund 1.79 - 0.77 0.27 6.90
Narayanpur 2.20 3.24 - - -
Rajnandgaon 4.82 2.77 7.80 9.23 15.68
Sukma 0.23 1.60 2.49 1.41 -
Uttar Bastar Kanker 0.07 1.15 1.02 6.59 9.15
6 Dahod 31.36 93.00 28.73 24.47 22.95
Gujarat
Narmada 1.81 3.40 26.95 10.00 25.74
7 Haryana Nuh(Mewat) 3.38 4.87 15.49 51.49 24.22
8 Himachal Pradesh Chamba 0.12 5.68 12.99 11.26 16.00
9 Baramulla - 10.86 5.25 6.83 8.65
Jammu and Kashmir
Kupwara - - 1.80 0.64 1.76
Contd.,,2/--2-
Sr. State/Union FY FY FY FY FY
Aspirational District
No. Territory 2019-20 2020-21 2021-22 2022-23 2023-24
Bokaro 1.99 1.04 20.19 17.77 31.84
Chatra - 0.21 4.61 2.65 6.25
Dumka 0.73 4.09 7.58 10.78 18.62
Purbi Singhbum 6.83 12.30 64.44 103.21 94.20
10 Garhwa - 0.11 0.33 0.34 0.24
Giridih 1.48 1.53 4.19 4.29 7.26
Godda 7.47 2.70 8.22 18.89 7.40
Gumla 0.25 0.26 1.84 2.03 4.50
Hazaribagh 1.09 3.55 7.98 6.54 16.72
Jharkhand Khunti 0.21 3.37 - - -
Latehar - - 3.26 3.66 4.16
Lohardaga - - 1.29 4.80 6.51
Pakur - 0.50 2.02 1.62 5.24
Palamu 2.36 0.01 5.19 5.24 6.06
Ramgarh 0.12 2.75 0.05 - 0.65
Ranchi 6.25 13.42 53.15 67.61 80.65
Sahebganj 0.01 0.18 0.60 2.86 7.18
Simdega 0.03 0.96 4.25 3.43 10.50
Paschimi Singhbhum 3.25 4.67 6.84 7.68 8.87
11 Raichur 4.51 4.51 18.04 10.32 21.89
Karnataka
Yadgir 1.58 0.97 2.83 - -
12 Kerala Wayanad 3.05 1.43 3.33 4.88 3.91
Barwani 2.12 3.17 3.61 6.84 4.96
Chhatarpur 0.43 0.84 7.22 8.03 11.21
Damoh 1.69 4.34 5.07 17.15 7.53
13 Guna 0.53 3.92 6.71 5.79 6.00
Madhya Pradesh
Khandwa 12.82 8.77 15.22 11.89 15.21
Rajgarh 1.54 4.68 3.97 6.59 12.96
Singrauli 0.13 72.88 77.66 98.23 114.29
Vidisha - 1.00 3.60 1.20 0.89
Dharashiv 2.66 7.37 12.88 26.19 33.05
14 Gadchiroli 1.38 9.32 18.32 14.55 70.15
Maharashtra
Nandurbar 8.71 23.27 24.92 30.37 35.66
Washim 0.48 1.87 7.02 5.00 1.84
15 Manipur Chandel 0.13 - 0.78 0.54 0.35
16 Meghalaya Ri Bhoi 0.16 2.37 6.15 4.33 6.91
17 Mizoram Mamit - - 4.23 9.03 1.72
Balangir 0.06 10.06 3.69 7.74 15.21
Dhenkanal 3.90 3.37 9.10 9.22 8.73
Gajapati - - 7.76 1.15 0.29
Kalahandi 10.66 8.12 24.84 20.84 20.57
Kandhamal 1.12 0.04 2.86 6.16 2.96
Odisha
18 Koraput 15.13 15.52 17.56 24.77 32.71
Malkangiri 0.02 - 0.23 0.12 1.30
Nabarangpur 0.01 0.47 2.52 1.71 2.09
Nuapada 0.30 0.44 3.32 0.60 0.51
Rayagada 6.09 5.39 11.86 9.50 14.03
Contd…3/--3-
Sr. State/Union FY FY FY FY FY
Aspirational District
No. Territory 2019-20 2020-21 2021-22 2022-23 2023-24
19 Ferozepur 0.16 0.66 5.82 6.70 2.78
Punjab
Moga 1.22 1.23 1.13 1.72 2.76
Baran 5.68 6.25 6.81 11.95 16.01
Dholpur 0.52 2.85 3.37 1.72 4.39
20 Rajasthan Jaisalmer 3.55 4.28 5.44 12.24 27.95
Karauli 3.03 10.62 12.09 16.66 4.68
Sirohi 4.70 3.12 9.65 50.97 20.67
21 Ramanathapuram 7.42 14.97 13.96 9.81 10.12
Tamil Nadu
Virudhunagar 13.88 16.58 19.09 23.94 34.69
Bhadradri Kothagudem 3.38 3.72 3.53 0.11 3.98
22 Telangana Jayashankar Bhupalapally - 0.44 0.23 - -
Kumuram Bheem Asifabad - 0.04 0.12 0.02 -
23 Tripura Dhalai 0.48 0.24 0.39 - 0.63
24 Bahraich 0.33 1.76 5.18 7.92 17.29
Balrampur 0.82 1.47 2.61 1.20 3.89
Chandauli - 1.01 6.01 6.38 4.55
Chitrakoot - 0.35 1.17 4.50 8.88
Uttar Pradesh
Fatehpur 1.09 0.23 0.46 2.22 6.72
Shrawasti 0.01 0.33 4.99 3.77 4.44
Siddharthnagar 0.10 0.56 2.63 0.40 6.97
Sonbhadra 1.15 25.42 34.39 41.64 52.81
25 Haridwar 26.37 35.38 47.41 65.46 75.80
Uttarakhand
Udam Singh Nagar 8.65 12.87 17.46 24.81 23.96
Aurangabad - - - 0.47 4.02
Bahraich - - - 0.11 -
Barpeta - - - - 6.71
Begusarai - - - 0.75 -
Bokaro - - - 0.30 -
Chamba - - - - 0.12
Chandel - - - 0.92 -
Haridwar - - - - 0.36
Hazaribagh - - - 1.53 -
PAN India*
26 Moga - - - 0.01
Ranchi - - - 0.11 0.08
Rayagada - - - - 0.09
Ri Bhoi - - - - 0.30
Simdega - - - 0.16 -
Singrauli - - - - 6.74
Sonbhadra - - - - 5.98
Vidisha - - - - 1.08
Wayanad - - - - 1.20
Haridwar - - - 0.19 -
NEC/Not
27 Kandhamal - - - 0.10 -
Mentioned*
Udam Singh Nagar - - - 0.05 -
Total 307.06 589.56 978.85 1,265.36 1,521.44
(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.
*******