Corporate social responsibility

C.S.R ( Corporate Social Responsibility )

C.S.R ( Corporate Social Responsibility )

Definitions in Hindi

CSR का basically मतलब यही है की आपकी company profit मे है और ये govt के under या norms मैं आ रही है तो आपको कुछ % (percent) COMPANY fund मे से लोगो या employee के लिए कुछ social work exceed करना पडता है |

Definitions in English

CSR means that your company is in profit and coming under govt or norms, then you have to do some social work exceed for people or employees from some % (Percent) company fund. It is the idea that a business has a responsibility to the society around it. Describe a company’s efforts to improve society in some way.

C.S.R Norms ( Govt Guidance )

Applicability Section 135 (1) of the companies act, 2013

Every Company has:-

  • Net Worth – Rs.500 crore or more
  • Turn Over – Rs.1000 crore or more
  • Net Porfit – Rs. 5 crore or more
C.S.R ( Expenditure )

Last 3 years का जितना profit है company 3% average net profit आपको soceity के लिए exceed करना पड़ेगा |

Functions of C.S.R Committee
  • Formulate / Recommended by BODs* Schedule 7 मे जो जो चीज़े है जैसे की Implements, Principle , Monitor. CSR committee फिर board of directors को present करती है |
  • CSR Committee फिर check करती है की expenditure और proper amount society सही से खर्च कर रही है की नहीं |
  • CSR Committee proper check करती है सारा काम transparent हो रहा है की नहीं हो रहा है|
  • Monitor CSR policy from time to time.
List of CSR Activities ( Schedule VII )
  • Eradicating Hunger, malnutrition, Poverty
  • Promoting Educations
  • Promoting Gender Equality & Women Empowerment,
  • Ensuring environmental sustainability, protecting fire, animal welfare
  • Protecting national Art, Heritage, & culture
  • Measures for the benefit of armed forces, war widows, and their dependents.
  • Rural Development Project, PM Cares Funds

Acoording to CSR Policy आप इन्ही guidelines मे ही exceed कर सकते है | यही Schedule VII मे लिखा है |


Covid के बाद govt की guidelines published हुई की यदि कोई company new vaccine , Drug medical , medical sector मे Development करेगी तो वो भी CSR activities का हिस्सा होगा |
उसके लिए अलग से आपको CSR Committee गठित करने की जरूरत नहीं है |
वो भी इसी CSR Policy मे count होगा |
Consequences of Non – Compliances
  • Company fine around Rs.50,000 to 2.5 Lakh
  • Officer Default – 3-year imprisonment Fine Rs.50,000 to 2.5 Lakh





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