Annual Reporting on CSR

In the Report of the High-Level Committee on Corporate Social Responsibility dated August 7, 2019, the Committee had given many recommendations. In its recommendation the committee recommended the following: The reporting for CSR needs to be strengthened, with enhanced disclosures for better information dissemination with respect to selection of projects, locations, implementing agencies to facilitate better monitoring. In view of the recommendation of the Committee, the Ministry of Corporate Affairs introduced Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021. The said rules came into effect on January 22, 2021. Rule 8 of the said rules, makes it mandatory for companies to annex to the Board’s Report an annual report on CSR containing disclosures specified in Annexure I (for Board Report of FY 2019-2020) or Annexure-II (for Board Report of FY 2020-2021 and onwards).

In this article, we are going to discuss the contents of the annual report on CSR which is a mandatory annexure of the Board’s Report. Annexure-II is a format for the Annual Report on CSR Activities to be included in the Board’s Report for Financial Year commencing on or after the 1st day of April 2020.

1. A brief outline on the CSR Policy of the Company.

In this segment of the report, companies are expected to elaborate on the philosophy behind the CSR Policy implemented by the Company. CSR activities undertaken by the company ______ ____ _____ ________ _______ _________ _________ _________.
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