COMPILATION ON CSR

COMPILATION ON CSR
http://www.mca.gov.in/Ministry/pdf/CAAct2017_05012018.pdf
http://www.mca.gov.in/Ministry/pdf/General_circular05_16052016.pdf
http://www.mca.gov.in/Ministry/pdf/GeneralCircular2805_29052018.pdf

https://www.coalindia.in/DesktopModules/DocumentList/documents/CIL_CSR_Policy_New_Companies_Act_2013_05022016.pdf

https://www.coalindia.in/media/documents/CSR_Policy_w.e.f._08.04.2021.pdf

http://www.mca.gov.in/Ministry/pdf/CompaniesAct2013.pdf

http://www.mca.gov.in/Ministry/pdf/CompaniesActNotification27March2014.PDF

http://www.mca.gov.in/Ministry/pdf/CompaniesActNotification1_2014.pdf

http://www.mca.gov.in/Ministry/pdf/CompaniesActNotification2_2014.pdf

http://www.mca.gov.in/Ministry/pdf/CompaniesActNotification3_2014.pdf

http://www.mca.gov.in/Ministry/pdf/Notification_03April2014.pdf

http://www.mca.gov.in/Ministry/pdf/Amendment_Notification_06082014.pdf

http://www.mca.gov.in/Ministry/pdf/circular_36_17092014.pdf

http://www.mca.gov.in/Ministry/pdf/Amendment_Notification_24102014.pdf

http://www.mca.gov.in/Ministry/pdf/CompaniesCSRPolicyAmendRules2018_19092018.pdf

https://www.indiacode.nic.in/ViewFileUploaded?path=AC_CEN_22_29_00008_201318_1517807327856/notificationindividualfile/&file=Notification+relating+to+effective+date+of+provisions+of+section+135+and+Schedule+VII+of+Companies+Act%2C+2013.pdf

https://www.indiacode.nic.in/ViewFileUploaded?path=AC_CEN_22_29_00008_201318_1517807327856/notificationindividualfile/&file=Corrigenda+to+Notification+no.+GSR+130E+dated+27.02.2014+regarding+Schedule+VII+%5Bw.r.t+CSR+Activities%5D.pdf

https://www.indiacode.nic.in/ViewFileUploaded?path=AC_CEN_22_29_00008_201318_1517807327856/notificationindividualfile/&file=Notification+dated+24.10.2014+-+Amendment+in+Schedule+VII+of+the+Companies+Act%2C+2013.pdf

https://www.indiacode.nic.in/ViewFileUploaded?path=AC_CEN_22_29_00008_201318_1517807327856/notificationindividualfile/&file=commencement_noti_dated_14.08.2019_ca_%28amendment%29_act_2019.pdf

https://www.indiacode.nic.in/ViewFileUploaded?path=AC_CEN_22_29_00008_201318_1517807327856/notificationindividualfile/&file=corrigendum_to_amendment_of_schedule_vii_of_the_companies_act%2C_2013.pdf

https://www.indiacode.nic.in/ViewFileUploaded?path=AC_CEN_22_29_00008_201318_1517807327856/notificationindividualfile/&file=amendment_of_item_no.%28viii%29_in_the_schedule_vil_of_the_companies_act%2C2013.pdf

https://www.indiacode.nic.in/ViewFileUploaded?path=AC_CEN_22_29_00008_201318_1517807327856/notificationindividualfile/&file=amendment_of_item_no.%28vi%29_of_schedule_vii_of_the_comapanies_act%2C2013.pdf

http://www.mca.gov.in/Ministry/pdf/FAQ_CSR.pdf

 http://www.mca.gov.in/MinistryV2/faq+on+csr+cell.html  

http://www.cseindia.org/userfiles/CSR_reporting_guidelines.pdf

http://corporatelawreporter.com/companies_act/section-135-of-companies-act-2013-corporate-social-responsibility/

http://egazette.nic.in/WriteReadData/2019/213151.pdf

http://egazette.nic.in/WriteReadData/2019/204898.pdf

CIL POLICY ON CSR 2016 to be updated with 2021 policy

https://www.coalindia.in/media/documents/CSR_Policy_w.e.f._08.04.2021.pdf

The primary beneficiaries of CSR should be land oustees , PAP and those staying within the radius of 25 Kms of the Project .Poor and needy section of the society living in different parts of India should be second beneficiaries.

BROADLY COVERS

a) Welfare measures for the community at large, so as to ensure the poorer section of the society derived the maximum benefits.

b) Contribution to the society at large by way of social and cultural  development, imparting education, training and social awareness specially with regard to the economically backward class  for their development and generation of income to avoid any liability of employment.

c) Protection and safeguard of environment and maintaining ecological balance.

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https://upload.indiacode.nic.in/schedulefile?aid=AC_CEN_22_29_00008_201318_1517807327856&rid=79

                                                                                    Schedule VII

(See sections 135)

 

Activities which may be included by companies in their Corporate Social Responsibility Policies Activities relating to:-

(i) Eradicating hunger, poverty and malnutrition, promoting health care including 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.

(ii) Promoting education, including special education and employment enhancing vocation skills especially among children, women, elderly and the differently abled and livelihood enhancement projects.

(iii) 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.

(iv) Ensuring environmental sustainability, ecological balance, protection of flora and fauna, animal welfare, agroforestry, conservation of natural resources and maintaining quality of soil, air and water including contribution to the Clean Ganga Fund set-up by the Central Government for rejuvenation of river Ganga.

(v) Protection of national heritage, art and culture including restoration of buildings and sites of historical importance and works of art; setting up public libraries; promotion and development of traditional art and handicrafts;

(vi) Measures for the benefit of armed forces veterans, war widows and their dependents, Central Armed Police Forces (CAPF) and Central Para Military Forces (CPMF) veterans, and their dependents including widow;

(vii) Training to promote rural sports, nationally recognized sports, paralympic sports and olympic sports

(viii) Contribution to the prime minister’s national relief fund 8[or Prime Minister’s Citizen Assistance and Relief in Emergency Situations Fund (PM CARES Fund)] or any other fund set up by the central govt. for socio economic development and relief and welfare of the schedule caste, tribes, other backward classes, minorities and women;

(ix) (a) Contribution to incubators or research and development projects in the field of science, technology, engineering and medicine, funded by the Central Government or State Government or Public Sector Undertaking or any agency of the Central Government or State Government; and

(b) Contributions to public funded Universities; Indian Institute of Technology (IITs); National Laboratories and autonomous bodies established under Department of Atomic Energy (DAE); Department of Biotechnology (DBT); Department of Science and Technology (DST); Department of Pharmaceuticals; Ministry of Ayurveda, Yoga and Naturopathy, Unani, Siddha and Homoeopathy (AYUSH); Ministry of Electronics and Information Technology and other bodies, namely Defense Research and Development Organization (DRDO); Indian Council of Agricultural Research (ICAR); Indian Council of Medical Research (ICMR) and Council of Scientific and Industrial Research (CSIR), engaged in conducting research in science, technology, engineering and medicine aimed at promoting Sustainable Development Goals (SDGs)

(x) Rural development projects

(xi) Slum area development.

Explanation.- For the purposes of this item, the term `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.

(xii) Disaster management, including relief, rehabilitation and reconstruction activities.  

 

Companies (Corporate Social
Responsibility Policy )Rules, 20 I 4.

EXCERPTS
DEFINITIONS

Rule 2(c)“Corporate Social Responsibility (CSR)” means and includes but is not limited  to:-

(i) Projects or programs relating to activities specified in Schedule VII of the Act;

or

(ii) Projects or programs relating to activities undertaken by the board of  directors of a company (Board) in pursuance of recommendations of the CSR  Committee of the Board as per declared CSR Policy of the Company subject to the condition that such policy will  cover subjects enumerated in Schedule VII of the Act.

Rule 2 (e) “CSR Policy” relates to the activities to be undertaken by the company as specified in

Schedule VII to the Act and the expenditure thereon, excluding activities undertaken in pursuance of normal course of business of a company.

Rule 4 (1) The CSR activities shall be undertaken by the company, as per its stated CSR Policy, as projects or programs or activities (either new or ongoing), excluding activities undertaken in pursuance of its normal course of business.
 (4) Subject to provisions of sub-section (5) of section 135 of the Act, the CSR projects or programs or activities undertaken in India only shall amount to CSR Expenditure.
(5) The CSR projects or programs or activities that benefit only the employees of the company and their families shall not be considered as CSR activities in accordance with section 135 of the Act.

(6) Companies may build CSR capacities of their own personnel as well as those of their Implementing agencies through Institutions with established track records of at least three financial years but such expenditure including expenditure on administrative overheads, shall not exceed five percent. of total CSR expenditure of the company in one financial year.

(7) Contribution of any amount directly or indirectly to any political party under section 182 of the Act, shall not be considered as CSR activity.