CSR-2 Filing Services for Companies

Report Your Company’s CSR Spending Accurately With Form CSR-2

Companies covered under Section 135 must report their Corporate Social Responsibility activity to the Ministry of Corporate Affairs through Form CSR-2. This report captures the company’s CSR spending, the projects undertaken, amounts spent through implementing agencies, and any unspent or ongoing project amounts. Accurate CSR-2 reporting demonstrates that the CSR obligation has been discharged correctly and provides transparency to regulators and stakeholders.

Our CSR-2 filing services help companies reconcile CSR spending, disclose ongoing projects and unspent amounts, and file CSR-2 correctly and on time. This service is part of our wider CSR services and complements CSR-1 registration services used by the implementing agencies your company partners with.

Our CSR-2 Filing Services

CSR-2 Preparation

Preparing Form CSR-2 with complete and accurate details of the company’s CSR activity.

Spending Reconciliation

Reconciling CSR spending against the prescribed obligation and the approved CSR projects.

Ongoing Project Reporting

Reporting multi-year ongoing CSR projects and the funds committed and spent on them.

Unspent Amount Disclosure

Disclosing unspent CSR amounts and their transfer to the designated account where applicable.

Filing With MCA

Filing CSR-2 with the Ministry of Corporate Affairs within the applicable timeline.

Compliance Review

Reviewing overall CSR compliance to ensure the report aligns with the board’s CSR disclosures.

Benefits of Accurate CSR-2 Reporting

Accurate, reconciled reporting of CSR spending
Correct disclosure of ongoing projects and unspent amounts
Timely CSR-2 filing that avoids additional fees
Consistency between CSR-2 and the board’s CSR report
Reduced risk of queries or scrutiny from the MCA
Transparent CSR record for regulators and stakeholders

Frequently Asked Questions

What is Form CSR-2?

Form CSR-2 is the report on Corporate Social Responsibility filed with the MCA by companies covered under Section 135. It provides details of the company’s CSR obligation, actual spending, projects undertaken, and any unspent amounts for the financial year.

Which companies must file CSR-2?

Companies that fall within the CSR framework under Section 135 and are therefore required to spend on CSR must file CSR-2 reporting their CSR activity. The filing gives the regulator a transparent view of how each covered company has discharged its CSR obligation.

What information does CSR-2 capture?

CSR-2 captures the prescribed CSR spending obligation, the amount actually spent, details of CSR projects and implementing agencies, spending on ongoing projects, and any unspent amount together with its treatment, such as transfer to the designated unspent CSR account.

What is the difference between CSR-1 and CSR-2?

CSR-1 is filed by implementing agencies to register and obtain a CSR Registration Number so they can undertake CSR activities. CSR-2 is filed by covered companies to report their CSR spending. One is a registration form for agencies, the other a reporting form for companies.

What happens if CSR-2 is not filed correctly?

Incorrect or late CSR-2 filing can attract additional fees and regulatory scrutiny, and inconsistencies with the board’s CSR report may invite queries. Filing an accurate, reconciled CSR-2 on time is the best way to demonstrate proper discharge of the CSR obligation.

File Your CSR-2 Report With Confidence

Accurate CSR-2 preparation and filing for companies covered under Section 135.