Corporate Social Responsibility (CSR) Services

CSR Applicability, Committee, Policy, Spending & Reporting Under Section 135

Corporate Social Responsibility (CSR) is a statutory obligation under Section 135 of the Companies Act, 2013 for companies that cross prescribed thresholds of net worth, turnover, or net profit. Covered companies must constitute a CSR committee, adopt a CSR policy, and spend at least two per cent of their average net profits on eligible CSR activities. Alongside the spending obligation, companies must register their implementing agencies and report their CSR activity to the Ministry of Corporate Affairs.

Our CSR services cover the full compliance cycle — from assessing applicability and framing policy to registration and reporting. Implementing agencies register through CSR-1 registration services, and companies report their spending through CSR-2 filing services. Together these ensure your CSR obligation is met accurately, on time, and with genuine social impact.

Our CSR Services

CSR Applicability Assessment

Determining whether a company is covered under Section 135 based on net worth, turnover, and net profit.

CSR Committee & Policy

Setting up the CSR committee and drafting a compliant CSR policy aligned with Schedule VII activities.

CSR Project Planning

Structuring CSR projects and budgets within eligible activity areas and the two per cent spend requirement.

CSR-1 Agency Registration

Registering implementing agencies through Form CSR-1 to obtain a CSR Registration Number.

CSR-2 Reporting

Preparing and filing Form CSR-2 to report the company’s CSR spending to the MCA.

Unspent CSR Compliance

Advising on treatment of unspent CSR amounts, ongoing projects, and the unspent CSR account.

Benefits of Structured CSR Compliance

Clear determination of CSR applicability and spend obligation
A compliant CSR committee, policy, and governance framework
Correct registration of implementing agencies via CSR-1
Accurate CSR-2 reporting that withstands scrutiny
Proper handling of unspent amounts and ongoing projects
CSR that is both compliant and socially meaningful

Frequently Asked Questions

What is CSR under Section 135?

CSR, or Corporate Social Responsibility, is the obligation under Section 135 of the Companies Act, 2013 for qualifying companies to contribute to social and environmental causes. Covered companies must form a CSR committee, adopt a CSR policy, and spend a prescribed share of profits on eligible activities listed in Schedule VII.

Which companies must comply with CSR?

CSR applies to companies that in the immediately preceding financial year had a net worth of at least five hundred crore rupees, or a turnover of at least one thousand crore rupees, or a net profit of at least five crore rupees. Any company crossing one of these thresholds falls within the CSR framework.

How much must a company spend on CSR?

A covered company must spend at least two per cent of the average net profits made during the three immediately preceding financial years on CSR activities. If the amount is not spent, the company must explain the reasons and, for ongoing projects, transfer the unspent amount to a designated account.

What is Form CSR-1?

Form CSR-1 is the registration form for entities that wish to undertake CSR activities on behalf of companies. Implementing agencies such as eligible trusts, societies, and Section 8 companies must file CSR-1 with the MCA to obtain a CSR Registration Number before receiving CSR funds.

What is Form CSR-2?

Form CSR-2 is the report on Corporate Social Responsibility that covered companies must file with the MCA. It captures details of the company’s CSR spending, projects, and any unspent amounts, providing a transparent record of how the CSR obligation has been discharged.

Make CSR Compliance Simple and Impactful

End-to-end CSR advisory, registration, and reporting under Section 135.