Parliament Question: Utilisation and impact assessment of CSR spending

RAJYA SABHA UNSTARRED QUESTION NO. 1165 ANSWERED ON TUESDAY, FEBRUARY 10, 2026 UTILISATION AND IMPACT ASSESSMENT OF CSR SPENDING QUESTION 1165: Shri Raghav Chadha: Will the Minister of Corporate Affairs be pleased to state: (a) whether Government maintains a central database of Corporate Social Responsibility (CSR) expenditure reported by the companies and if so, the details thereof; (b) the steps taken by Government to enhance transparency and impact assessment of CSR spending; (c) the details of the quantum of funds allocated and utilised for CSR during the last five years, year-wise; and (d) the details on the number of beneficiaries covered under CSR initiatives in the last five years, year-wise and sector-wise? 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): Government maintains a central database of Corporate Social Responsibility (CSR) expenditure reported by the companies in the MCA 21 registry. All data related to CSR expenditure filed by companies in MCA21 registry including state-wise, year-wise, company- wise and project-wise is available in public domain at www.csr.gov.in. (b): 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. Further, Rule 8 of the Companies (CSR Policy) Rules, 2014 provides that every company having average CSR obligation of 10 crore rupees or more in the three immediately preceding financial years, shall undertake impact assessment, through an independent agency, of their CSR projects having outlays of one crore rupees or more, and which have been completed not less than one year before undertaking the impact study. The details of CSR activities, Impact Assessment, etc., are required to be reported by all the companies in the ‘Annual Report on CSR’ including annual action plan on CSR which is part of the Company’s Board Report. (c) & (d): There is no provision of allocation of CSR funds in CSR legal framework and as per Section 135 (5) of the Act CSR mandated companies shall spend at least 2% of the average net profits of the company during the three immediately preceding financial years in areas or subjects specified in Schedule VII of the Act. On the basis of annual filings made by companies in the MCA 21 registry, development sector-wise CSR expenditure for the last five Financial Years i.e. FY 2019-20 to FY 2023-24 is attached at Annexure. Further, beneficiary-wise CSR data is not maintained centrally. ******Annexure Refer to part (c)&(d) of Rajya Sabha Unstarred Question no. 1165 for 10.02.2026 Development Sector-wise CSR expenditure 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 67.38 20.90 35.52 67.28 74.47 2. Animal welfare 106.12 193.55 174.35 325.44 531.14 Armed Forces, Veterans, War 3. 62.06 84.05 47.65 63.63 68.04 Widows/ Dependants 4. Art and culture 933.57 493.13 260.39 449.21 704.04 5. Clean Ganga Fund 6.63 13.39 55.46 46.15 62.96 6. Conservation of natural resources 160.60 92.00 274.90 584.65 423.47 7. Education 7,179.51 6,693.25 6,719.89 10,414.93 12,134.57 8. Environmental sustainability 1,470.53 1,030.16 2,441.82 2,008.04 2,429.97 9. Gender equality 82.93 43.83 104.97 121.15 204.17 10. Health care 4,905.72 7,325.83 8,049.49 7,023.60 7,150.81 11. Livelihood enhancement projects 1,077.72 938.91 880.50 1,703.64 2,360.09 12. Other Central Government Funds 932.16 1,618.17 311.14 187.70 208.14 Poverty, Eradicating Hunger, 13. 1,159.71 1,407.58 1,903.78 1,282.73 1,233.93 Malnutrition Prime Minister's National Relief 14. 798.43 1,698.38 1,229.35 855.23 589.61 Fund 15. Rural development projects 2,301.02 1,850.71 1,847.07 2,059.41 2,408.09 16. Safe drinking water 253.40 203.13 192.34 252.78 327.45 17. Sanitation 521.72 338.97 314.53 438.81 375.23 18. Senior Citizens Welfare 52.33 56.47 80.34 153.91 159.82 Setting up homes and hostels for 19. 48.50 44.52 101.00 49.50 41.80 women 20. Setting up orphanage 36.50 21.88 27.54 44.99 31.57 21. Slum area development 42.94 88.95 58.38 94.22 38.82 22. Socio-economic equalities 214.88 149.81 165.30 159.19 200.81 23. Special education 196.88 209.24 191.08 319.50 396.57 24. Swachh Bharat Kosh 53.47 161.35 35.05 56.69 140.12 25. Technology incubators 53.50 62.62 8.57 1.48 1.91 26. Training to promote sports 304.00 243.39 311.71 542.53 692.09 27. Vocational skills 1,181.23 717.65 1,053.80 1,206.75 1,396.55 28. Women empowerment 259.57 206.00 264.94 417.26 454.22 29. *NEC/Not mentioned 502.79 203.14 0.59 1.65 68.32 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 sectors or indicated more than one sector where projects were undertaken. *****