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The Companies Act, 2013, marked a major turning point in India’s approach to Corporate Social Responsibility (CSR). By introducing statutory provisions on CSR, India became one of the first countries to legally mandate CSR activities for certain classes of companies. The CSR framework under this Act is designed to ensure that businesses contribute meaningfully to social and environmental development, complementing the role of government in achieving sustainable growth. The provisions are contained primarily in Section 135 of the Act, supplemented by the Companies (Corporate Social Responsibility Policy) Rules, 2014, which have been further amended over time to address practical challenges, promote transparency, and encourage accountability in CSR practices. These CSR Rules define the scope, applicability, reporting obligations, permissible activities, and compliance mechanisms associated with CSR in India. The applicability of CSR under the Act is determined by specific financial thresholds. As per Section 135(1), CSR provisions apply to every company, whether private, public, or listed, including foreign companies with a branch or project office in India, that fulfills any one of the following criteria during the immediately preceding financial year: a net worth of rupees five hundred crore or more, or a turnover of rupees one thousand crore or more, or a net profit of rupees five crore or more. This financial benchmark ensures that CSR responsibilities are only mandated for companies with significant financial capacity, while smaller companies are not burdened with statutory CSR obligations. Once a company falls within the scope of CSR applicability, it is required to constitute a Corporate Social Responsibility Committee of the Board. As per the Rules and Section 135(1), this committee must consist of at least three directors, with at least one being an independent director. However, in the case of private companies not required to appoint an independent director, the CSR committee may be composed of two or more directors. The CSR committee has a pivotal role as it is tasked with formulating and recommending to the board a CSR policy that indicates the activities to be undertaken by the company in line with the schedule of permissible CSR activities. It also recommends the amount of expenditure to be incurred on these activities and monitors the CSR policy from time to time. The CSR Rules mandate that ________ _______ ____ _____ _________.
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