2. Index 1. Introduction 2. Constitution of CSR committee 3.
Contribution under CSR 4.
Permissible activities under CSR 5.
Activities Included/Excluded under CSR

3. What is Corporate Social Responsibility?
Corporate Social Responsibility is the is a the is the the continuing commitment by business to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families as well as of the local community and society at large

4. CSR as per Companies Act,2013
Following Companies need to contribute under CSR
Company having ,
Net worth
“500” crore or more, or
Turnover
“1000” crore or more , or
Net profit
“5” crore or more during any of the three preceeding financial year

5. Minimum Contribution under CSR
Company shall spend at least % of the Average Net profits made during the “3” immediately preceding financial years
Explanation — For the purposes of this section “average net profit” shall be calculated in accordance with the provisions of section 198
If the company fails to spend such amount, the Board shall, in its report made under section 134, specify the reasons for not spending the amount

6. Constitution of CSR committee
Company shall constitute CSR committee of the Board consisting of “3” or more directors, out of which at least one director shall be an independent director.
The Corporate Social Responsibility Committee shall,—
Formulate and recommend to the Board, a Corporate Social Responsibility Policy which shall indicate the activities to be undertaken by the company
Recommend the amount of expenditure to be incurred on the activities referred to in clause (a); and
Monitor the Corporate Social Responsibility Policy of the company from time to time.
Institute a transparent monitoring mechanism for implementation of the CSR projects or programs or activities undertaken by the company.

7.  The Board of every company shall,—
After taking into account the recommendations made by the CSR Committee, approve the CSR Policy for the company and disclose contents of such Policy in its report and also place it on the company's website and
Ensure that the activities as are included in CSR Policy of the company are undertaken by the company.

8. Activities that can be carried out under CSR1
Eradicating Poverty:
Eradicating hunger, poverty and malnutrition,
promoting preventive health care and sanitation
including contribution to the Swach Bharat Kosh set-up by the Central Government for the promotion of sanitation and making available safe drinking water including contribution to the Clean Ganga Fund setup by the Central Government for rejuvenation of river Ganga
-Supplementing of Govt. Schemes like mid-day meal by corporates through additional nutrition.
- Activities like medical aid, food supply for disaster relief also covered.
- Giving medical and legal aid, treatment to road accident victims is covered.
- Provisions for aids and appliances to the differently- abled persons

9. 2
Promoting Education:
Promoting education, including special education
and employment enhancing vocation skills
especially among children, women, elderly, and
the differently abled and livelihood
enhancement projects
- Education also includes educating the masses including Road safety awareness including all facets of road usage, drivers' training, safety traffic engineering and awareness through print, audio and visual media.
- Capability building for farmers covering best sustainable farm management practices, training agriculture labor on skill development
Consumer protection activities also considered as promoting education

10. Promoting Gender Equality3
Promoting Gender Equality
Promoting gender equality, empowering women, setting up homes and hostels for women and orphans; setting up old age homes, day care centres and such other facilities for senior citizens and measures for reducing inequalities faced by socially and economically backward groups
- Measures for reducing inequalities faced by socially and economically backward groups.

11. Environment Protection4
Environment Protection
Ensuring environmental sustainability, ecological balance, protection of flora and fauna, animal welfare, agro forestry, conservation of natural resources and maintaining quality of soil, air and water
Doing own research on the field for individual crops to find out the most cost optimum and Agri-ecological sustainable farm practices with a focus on water management.
To do product life cycle analysis from the soil conservation point of view.
Renewable energy projects.

12. Protection of national heritage, alt and culture including restoration of buildings and sites of historical importance and works of art; setting up public libraries; promotion and development of traditional ans and handicrafts
Measures for the benefit of armed forces veterans, war widows and their dependents
Training to promote rural sports, nationally recognized sports, Paralympics sports and Olympic sports
Contribution to the Prime Minister's National Relief Fund or any other fund set up by the Central Government for socio-economic development and relief and welfare of the Scheduled Castes, the Scheduled Tribes, other backward classes, minorities and women
Contributions or funds provided to technology incubators located within academic institutions which are approved by the Central Government
Rural development projects, any project meant for development of rural India.
Slum area development slum area’ shall mean any area declared as such by the Central Government or any State Government or any other competent authority under any law for the time being in force

13. CSR activities also include: Activities not included in CSR:
Salaries paid by the companies to regular CSR staff as well as to volunteers of the companies
Any activities though not included above has to be liberally interpreted so as to catch the essence of the subjects mentioned above.
One-off events such as marathons/ awards/ charitable contribution/ advertisement/ sponsorships of TV programmes etc.
activities that benefit only the employees of the company and their families
Expenses incurred by companies for the fulfillment of any Act/ Statute of regulations (such as Labor Laws, Land Acquisition Act etc.)
any amount directly or indirectly to any political party under section 182 of the Act
Provided that the company shall give preference to the local area and areas around it where it operates, for spending the amount earmarked for Corporate Social Responsibility activities: