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CSR: Corporate Social Responsibility

Understanding CSR obligations under Companies Act, qualifying activities, and spending requirements.

Alok K Acharya & Associates
1 March 2025·Updated 31 August 20261 min read
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CSR: Corporate Social Responsibility#

CSR Obligation#

  • Companies with ₹500+ crore turnover
  • Or net worth ₹500+ crore
  • Or profit ₹5+ crore

CSR Spending#

  • 2% of average profit
  • Activities in Schedule VII

Qualifying Activities#

  • Education
  • Healthcare
  • Rural development
  • Environment
  • Women empowerment

Conclusion#

CSR helps companies give back to society.

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