Approved CSR Projects

Approved CSR Projects (As per Companies Act, 2013 & CSR Rules, 2014)

 

Under Section 135 of the Companies Act, 2013, companies meeting the CSR criteria must spend at least 2% of their average net profits of the last three years on Approved CSR Projects as per Schedule VII of the Act.

 

Categories of Approved CSR Projects (Schedule VII)

✅ Health & Sanitation

  • Promoting healthcare, including preventive healthcare
  • Setting up hospitals, medical camps, and mobile clinics
  • Eradicating hunger, malnutrition, and providing clean drinking water

✅ Education & Skill Development

  • Promoting education (including special education)
  • Vocational training and skill development programs
  • Digital literacy initiatives

✅ Gender Equality & Women Empowerment

  • Supporting women-led enterprises
  • Providing financial aid to women’s self-help groups (SHGs)
  • Ensuring safe working environments for women

✅ Environment & Sustainability

  • Afforestation and environmental conservation
  • Renewable energy projects (solar, wind, biogas)
  • Waste management & plastic reduction initiatives

✅ Rural Development

  • Building rural infrastructure (roads, sanitation, housing)
  • Livelihood enhancement projects
  • Financial literacy and micro-finance programs

✅ Support for the Differently-Abled & Senior Citizens

  • Facilities for differently-abled individuals
  • Providing healthcare and welfare for senior citizens

✅ National & State Relief Funds

  • Contributions to PM CARES Fund, CM Relief Funds, and other designated funds

✅ Sports Promotion

  • Promoting rural and Olympic sports
  • Training underprivileged children in athletics

✅ Technology & Innovation

  • Incubation centers for startups
  • Research and development in technology for social welfare

✅ Heritage & Art Preservation

  • Restoration of heritage sites
  • Promotion of traditional arts and handicrafts

 

CSR Project Implementation Models

Direct Implementation: CSR projects executed by the company itself
Partnerships with NGOs/Trusts: Registered Section 8 Companies, Trusts, or Societies can execute CSR projects
Collaboration with Government Initiatives: Partnering with schemes like Swachh Bharat, Digital India

 

Compliance & Reporting

Companies must register their CSR projects on the MCA CSR portal

A CSR Committee (for companies above ₹50 Cr CSR obligation) must monitor and approve projects

An Annual CSR Report must be included in the Board’s Report

 

 

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