Parliament Question: CSR Expenditure by CPSUs

GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS LOK SABHA UNSTARRED QUESTION NO. 2382 ANSWERED ON MONDAY, AUGUST 03, 2026/SHRAVANA 12, 1948 (SAKA) CSR EXPENDITURE BY CPSUs Question

2382. Shri Kodikunnil Suresh:

Will the Minister of CORPORATE AFFAIRS be pleased to state:

(a) the details of the donor Central Public Sector Undertakings (CPSUs) and recipient organisations/institutions, along with the amount sanctioned, amount released, purpose of them project and district-wise location of the beneficiaries;

(b) the details of the officers designated to coordinate or administer CSR activities in each CPSU, including their official designation, office address, telephone number and official e- mail address;

(c) whether the Government maintains a centralized database of CSR projects undertaken by CPSUs and, if so, the details thereof; and

(d) the steps taken by the Government to ensure transparency, equitable distribution and effective monitoring of CSR funds across all States and Union Territories? ANSWER MINISTER OF STATE IN THE MINISTRY OF CORPORATE AFFAIRS AND MINISTER OF STATE IN THE MINISTRY OF ROAD TRANSPORT AND HIGHWAYS [SHRI HARSH MALHOTRA]

(a): There is no provision of sanctioned/released Corporate Social Responsibility (CSR) fund under the Companies Act, 2013. On the basis of annual filings made by companies in the MCA21 registry, the State-wise and Development sector-wise CSR expenditure by PSUs in the last three Financial Years i.e. FY 2022-23 to FY 2024-25 is attached at Annexure-I & II respectively. Further, beneficiary-wise data is not maintained centrally.

(b): The details of the officers designated to coordinate or administer CSR activities is not maintained by the Ministry centrally.

(c): Yes Sir. All data related to Corporate Social Responsibility (CSR) filed by companies in MCA21 registry including PSU wise, state-wise, development sector-wise, company-wise, project wise and year-wise is available in public domain and can be accessed at www.csr.gov.in.

(d): The existing legal provisions for formation of CSR committee, formulation of CSR policy, Annual Action Plan on CSR, identification of the project and area in which project will be Contd…2.-2- implemented, certification of CSR expenditure by Chief Financial Officer (CFO) and audit of CSR expenditure by statutory auditors etc. are the mechanisms to ensure transparency and accountability. The Board has to ensure that the approved amount has been spent on the assigned activity(ies).

Under the Companies Act 2013, CSR is a Board driven process and the Board of the company is empowered to plan, decide, execute and monitor CSR activities of the company based on the recommendation of its CSR Committee. This Committee formulates and recommends the CSR policy, which outlines the activities to be undertaken by the company in alignment with the areas or subjects specified in Schedule VII of the Act. The Government does not issue any specific direction to the companies to spend in any particular geographical area or for any particular activity.

*****Annexure-I Refer to part (a) of Lok Sabha Unstarred Question no. 2382 for 03.08.2026 State-wise CSR expenditure by PSUs from FY 2022-23 to FY 2024-25 (Amount in Rupees Crore) S.No State/UT FY 2022-23 FY 2023-24 FY 2024-25 1 Andaman and Nicobar Islands 1.04 1.18 1.84 2 Andhra Pradesh 52.32 72.31 136.11 3 Arunachal Pradesh 7.93 15.51 18.74 4 Assam 298.20 316.07 336.20 5 Bihar 116.15 91.23 124.93 6 Chandigarh 0.59 0.16 1.39 7 Chhattisgarh 161.24 113.36 161.59 8 Dadra and Nagar Haveli & Daman 1.42 6.10 3.27 and Diu 9 Delhi 449.10 683.38 908.36 10 Goa 4.75 19.83 15.50 11 Gujarat 126.38 78.90 219.86 12 Haryana 38.78 56.24 120.85 13 Himachal Pradesh 55.99 55.68 58.92 14 Jammu And Kashmir 25.87 45.11 134.14 15 Jharkhand 114.81 142.37 194.14 16 Karnataka 167.45 174.58 234.56 17 Kerala 54.47 50.96 104.89 18 Ladakh 5.09 11.58 13.01 19 Lakshadweep - - 0.57 20 Madhya Pradesh 207.64 240.08 362.39 21 Maharashtra 308.71 401.79 585.08 22 Manipur 12.93 9.44 14.08 23 Meghalaya 1.78 1.36 1.78 24 Mizoram 9.03 2.92 4.70 25 Nagaland 6.33 6.55 11.80 26 Odisha 396.65 488.09 562.86 27 Puducherry 2.26 8.32 1.15 28 Punjab 12.59 13.29 66.04 29 Rajasthan 58.14 56.10 84.90 30 Sikkim 23.70 24.72 21.33 31 Tamil Nadu 102.65 174.99 208.69 32 Telangana 82.86 92.23 134.55 33 Tripura 14.44 3.21 3.23 34 Uttar Pradesh 229.93 349.43 469.25 35 Uttarakhand 116.03 144.39 169.23 36 West Bengal 138.54 119.90 212.88 37 PAN India* 315.80 425.05 4.27 38 Other Centralized Funds 404.59 329.28 250.01 39 NEC/Not Mentioned* - - - Total 4,126.17 4,825.69 5,957.08 (Updated data up to March 31, 2026) [Source: Corporate Data Management Cell] *Companies either did not specify the names of States/UTs or indicated more than one State/UT where projects were undertaken.

*****Annexure-II Refer to part (a) of Lok Sabha Unstarred Question no. 2382 or 03.08.2026 Development Sector-wise CSR expenditure by PSUs from FY 2022-23 to FY 2024-25 (Amount in Rupees Crore) S.No Development sector FY FY FY 2022-23 2023-24 2024-25 1 Agro forestry 0.65 0.70 3.43 2 Animal Welfare 3.26 21.71 7.72 3 Armed Forces, Veterans, War 4.98 18.22 28.68 Widows/ Dependants 4 Art And Culture 70.43 121.11 116.97 5 Conservation of natural resources 21.19 24.87 9.03 6 Education 676.47 904.89 1,291.18 7 Environmental Sustainability 265.69 244.24 328.02 8 Gender Equality 3.02 2.91 5.29 9 Health Care 1,531.32 1,502.30 2,170.83 10 Livelihood Enhancement Projects 156.54 524.67 532.08 11 Poverty, Eradicating Hunger, 23.92 63.94 130.21 Malnutrition 12 Rural Development Projects 372.84 450.65 328.84 13 Safe Drinking Water 39.91 128.54 99.09 14 Sanitation 226.55 105.77 220.52 15 Senior Citizens Welfare 5.87 3.35 5.76 16 Setting Up Homes And Hostels For 6.25 5.74 5.96 Women 17 Setting Up Orphanage 2.32 0.94 0.38 18 Slum Area Development 2.21 4.83 2.37 19 Socio-economic equalities 20.59 9.59 4.41 20 Special Education 11.66 12.26 44.69 21 Training To Promote Sports 102.50 129.26 128.33 22 Vocational Skills 143.37 169.40 201.05 23 Women Empowerment 30.05 43.98 42.22 24 Other Central Government Funds 404.59 329.28 250.01 25 NEC/Not mentioned* - 2.52 - Total 4,126.17 4,825.69 5,957.08 (Updated data up to March 31, 2026) [Source: Corporate Data Management Cell] *Companies either did not specify the names of sectors or indicated more than one sector where projects were undertaken.

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