CA CS Prabhjot Kaur

CSR Policy Drafting

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CSR Policy Drafting

CSR Policy Drafting

A comprehensive and well-structured Corporate Social Responsibility (CSR) Policy is essential for companies falling under the CSR provisions of Section 135 of the Companies Act, 2013. The CSR Policy serves as the guiding document that outlines a company’s commitment toward contributing to the economic, environmental, and social well-being of the society in which it operates.

An effective CSR Policy is not just about legal compliance—it reflects a company’s values, ethics, and strategic focus on sustainable growth. It helps build trust among stakeholders and demonstrates a proactive approach toward nation-building and community development.

Key Components of a CSR Policy

A comprehensive CSR Policy should include:

  • The company’s CSR vision and mission

  • Areas of focus as per Schedule VII (e.g., education, healthcare, environment, gender equality, rural development)

  • Implementation strategy (directly or through eligible implementing agencies)

  • CSR budget allocation and fund disbursement

  • Roles and responsibilities of the CSR Committee

  • Monitoring, evaluation, and reporting framework

  • Process for approval and amendments to the policy

Our Services in CSR Policy Drafting

At [Your Firm Name], we specialize in assisting companies with end-to-end CSR Policy drafting services. Our team of experienced Chartered Accountants and Company Secretaries ensures that the policy is:

  • Compliant with the Companies Act and relevant rules

  • Aligned with your business goals and core values

  • Practical, actionable, and outcome-oriented

  • Easily adoptable by the CSR Committee and Board

Applicability of CSR Policy

Companies are required to formulate a CSR Policy if, during the preceding financial year, they meet any of the following criteria:

  • Net worth of ₹500 crore or more,

  • Turnover of ₹1,000 crore or more, or

  • Net profit of ₹5 crore or more.