What India Companies Act 2013 - Corporate Social Responsibility (CSR) Provisions under Section 135: 2% of Average Net Profit Mandate, Schedule VII Activities, CSR Committee Formation, and Unspent Fund Transfer to PM CARES requires
Companies incorporated in India with net worth ≥ ₹500 crore, turnover ≥ ₹1,000 crore, or net profit ≥ ₹5 crore must spend at least 2% of their average net profits from the preceding three years on CSR activities listed in Schedule VII. Failure to spend requires board explanation and transfer of unspent amounts to specified funds, including the PM CARES Fund.
Pillar: Sustainability & ESG · Authority: Ministry of Corporate Affairs, Government of India · Version: 1.0.1 · Last updated:
Primary source: https://www.mca.gov.in/Ministry/pdf/CompaniesAct2013.pdf
SHA-256 integrity: 2977ff0069badb45dfdc602ad6957a381acf8bc8c99094c41a542d93b77f9292
Primary Citations — 5 traced to source
- Companies Act 2013, https://www.mca.gov.in/Ministry/pdf/CompaniesAct2013.pdf, see source document, 2013
- The Companies (Corporate Social Responsibility Policy) Rules, 2014, https://www.mca.gov.in/Ministry/pdf/CSR2014.pdf, see source document, 2014
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