Calculate your 2% CSR obligation, allocate budget across Schedule VII categories, track implementing agency CSR-1 registration, monitor project impact, and generate MCA-ready annual CSR reports.
Any company with net worth ≥ &rupee;500 Cr, turnover ≥ &rupee;1,000 Cr, or net profit ≥ &rupee;5 Cr in the preceding FY. Must spend ≥2% of average net profits of 3 preceding FYs on CSR.
12 eligible categories: education, healthcare, environment, heritage, sports, armed forces, rural development, slum development, disaster management, technology incubation, and more.
All implementing agencies (NGOs, trusts, societies) must hold CSR-1 registration on the MCA portal (mandatory since April 2021). The tool tracks agency registration status.
CSR data feeds directly into BRSR Section A (CSR details) and Principle 8 (Inclusive Growth). Use the CSR Programme Manager to collect data, then transfer it to BRSR Autopilot for your annual filing.
Include CSR data in your BRSR Section A and Principle 8 disclosures.
Screen and evaluate implementing agencies before engagement.
Measure and report CSR programme outcomes and SROI.
If a company fails to spend the required 2%, the unspent amount must be transferred to a Fund specified in Schedule VII (PM National Relief Fund, PM CARES, etc.) within 6 months of the financial year end. Failure to transfer attracts penalties under Section 135(7).
CSR-1 is a registration number issued by MCA to entities eligible to implement CSR activities. Since April 2021, all implementing agencies must hold CSR-1 registration. Companies cannot route CSR funds through unregistered agencies.
Yes. Schedule VII item (iv) covers "ensuring environmental sustainability, ecological balance, protection of flora and fauna, animal welfare, agroforestry, conservation of natural resources, and maintaining quality of soil, air and water." This includes renewable energy, water conservation, waste management, and biodiversity projects.
Our team helps with Schedule VII strategy, implementing agency selection, impact assessment, and board-ready CSR reporting.
Book CSR Consultation →