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GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
LOK SABHA
UNSTARRED QUESTION NO. 2539
ANSWERED ON Monday, March 9, 2026/Phalguna 18, 1947 (Saka)
UTILISATION OF CSR FUNDS
QUESTION
2539. SHRI ARUN KUMAR SAGAR :
Will the Minister of CORPORATE AFFAIRS be pleased to state:
(a) the details of works undertaken by the Public Sector Undertakings under the
Corporate Social Responsibility (CSR) for the social welfare during the last three years
and the current year, State-wise and PSU-wise;
(b) the details of the amount of funds spent on various work during the said period
including the number of persons benefited therefrom, State-wise and PSU-wise;
(c) whether the Government has fixed any norms regarding the utilisation of funds
under the CSR, if so, the details thereof; and
(d) whether the Government proposes to take certain effective steps to ensure the
spending of CSR funds particularly in the backward and scheduled caste dominated
areas;
(e) if so, the details thereof; and
(f) whether the Government has received any social audit report to ensure the PSU’s
monitoring of CSR and if so, the outcome 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) & (b): On the basis of annual filings, the State-wise and development sector-wise
details of CSR expenditure incurred by the Public Sector Undertakings (PSUs) in India
for the last three financial years (FYs) i.e. 2021-22 to 2023-24 is attached at Annexure-
I & II, respectively. The beneficiary-wise details of CSR expenditure is not maintained.
(c): CSR activities of corporates including CPSEs are governed as per Section 135 of
Companies Act, 2013 which inter-alia prescribes the criteria for companies falling
under the ambit of CSR, activities covered under CSR and the amount to be allocated
for CSR activities. It is, however, mentioned that the Department of Public Enterprises
has been issuing guidelines from the financial year 2018-19 to all administrative
Ministries and CPSEs for adopting a theme-based focussed approach every year on
CSR expenditure by the CPSEs. These instructions, inter-alia, provide that CSR
expenditure for such thematic programmes should be around 60% of annual CSR
expenditure of CPSEs and the aspirational districts as identified by NITI Aayog may be
given preference in CSR expenditure.
(d) & (e): 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 based on the recommendation of its CSR Committee. This
Contd…2/--2-
Committee formulates and recommends the CSR policy, which outlines the activities
to be undertaken by the company in alignment with the areas or subjects specified in
Schedule VII. The Government does not issue any directions to Corporates to spend in
any particular area or activity.
(f) No, Sir.
*****Annexure-I
Refer to part (a) & (b) of Lok Sabha Unstarred Question no. 2539 for 09.03.2026
State-wise CSR expenditure by PSUs in India from FY 2021-22 to FY 2023-24
(Amount in Rs. Crores)
States/Union Territory FY 2021-22 FY 2022-23 FY 2023-24
1 Andaman And Nicobar 0.64 1.04 1.18
2 Andhra Pradesh 52.34 52.32 62.41
3 Arunachal Pradesh 11.25 7.93 15.51
4 Assam 231.81 298.05 316.07
5 Bihar 56.48 110.29 91.13
6 Chandigarh 0.29 0.59 0.16
7 Chhattisgarh 166.01 161.24 109.91
8 Dadra and Nagar Haveli and Daman and Diu 1.63 1.42 6.10
9 Delhi 353.33 448.95 683.27
10 Goa 4.22 4.75 19.83
11 Gujarat 131.40 121.88 78.26
12 Haryana 58.08 38.61 55.22
13 Himachal Pradesh 60.71 55.99 55.68
14 Jammu and Kashmir 24.69 25.87 45.11
15 Jharkhand 67.45 114.81 142.32
16 Karnataka 193.36 167.02 167.81
17 Kerala 38.51 54.47 48.57
18 Lakshadweep 0.53
19 Leh & Ladakh 9.54 5.09 11.58
20 Madhya Pradesh 148.22 206.98 240.08
21 Maharashtra 324.86 308.71 401.57
22 Manipur 8.97 12.93 9.44
23 Meghalaya 1.68 1.78 1.36
24 Mizoram 5.09 9.03 2.92
25 Nagaland 4.25 6.33 6.55
26 Odisha 397.61 396.65 486.38
27 Puducherry 0.86 2.26 8.32
28 Punjab 7.08 12.59 12.88
29 Rajasthan 52.25 58.14 49.56
30 Sikkim 18.77 23.70 24.72
31 Tamil Nadu 74.65 102.65 173.74
32 Telangana 94.90 81.78 85.71
33 Tripura 10.95 14.44 3.21
34 Uttar Pradesh 213.91 229.93 349.34
35 Uttarakhand 84.49 116.03 144.15
36 West Bengal 100.45 138.44 118.11
37 PAN India* 526.47 315.80 425.03
38 Other Centralized Funds 869.43 403.58 319.98
Total 4,407.17 4,112.08 4,773.17
(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) &(b) of Lok Sabha Unstarred Question no. 2539 for 09.03.2026
Development Sector-wise CSR expenditure by PSUs in India from FY 2021-22 to FY 2023-24
(Amount in Rs. Crores)
Sl.No Development Sector FY FY FY
2021-22 2022-23 2023-24
1 Agro forestry 3.47 0.65 0.70
2 Animal welfare 3.16 2.96 20.05
3 Armed Forces, Veterans, War Widows/ 9.56 4.98 17.99
Dependants
4 Art and culture 26.36 69.71 120.11
5 Conservation of natural resources 10.18 21.19 24.82
6 Education 825.93 669.72 884.13
7 Environmental sustainability 275.58 265.67 243.96
8 Gender equality 1.28 3.02 2.91
9 Health care 1,386.65 1,527.74 1,494.16
10 Livelihood enhancement projects 31.81 156.47 524.50
11 Poverty, Eradicating Hunger, Malnutrition 119.69 23.92 63.94
12 Rural development projects 380.66 372.84 442.33
13 Safe drinking water 33.58 39.91 127.53
14 Sanitation 142.77 226.41 105.13
15 Senior Citizens Welfare 7.32 5.40 3.26
16 Setting up homes and hostels for women 1.71 6.10 5.20
17 Setting up orphanage 1.37 2.02 0.92
18 Slum area development 36.23 2.21 4.83
19 Socio-economic equalities 14.40 20.55 9.59
20 Special education 3.99 11.66 12.17
21 Technology incubators 0.61 - -
22 Training to promote sports 56.91 102.50 129.16
23 Vocational skills 142.33 142.97 169.40
24 Women empowerment 22.21 29.89 43.90
25 Other Central Government Funds 869.43 403.58 319.98
26 NEC/Not mentioned* - - 2.52
Total 4,407.17 4,112.08 4,773.17
(Data upto 31.03.2025) (Source: Corporate Data Management Cell)
* Companies either did not specify the names of sectors or indicated more than one
sectors where projects were undertaken.
*****