CSR Annual Reporting (Form CSR-2)
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CSR Annual Reporting (Form CSR-2)
CSR Annual Reporting (Form CSR-2)
Form CSR-2 is a mandatory annual return introduced by the Ministry of Corporate Affairs for companies covered under Section 135 of the Companies Act, 2013. It captures detailed information on Corporate Social Responsibility (CSR) spending, projects, implementation methods, and compliance with CSR provisions.
All companies meeting the CSR applicability criteria—based on net worth, turnover, or net profit thresholds—must file Form CSR-2 separately with the Registrar of Companies (RoC). The form discloses CSR policy details, funds spent and unspent, implementing agencies, and project-wise breakdown.
Timely and accurate filing of CSR-2 is essential to avoid penalties and maintain transparency. At [Your Firm Name], we assist in preparing and filing CSR-2, ensuring all disclosures align with legal requirements and Board Report disclosures.
Who is Required to File CSR-2?
Every company falling under the applicability of Section 135, i.e., companies meeting any of the following criteria during the preceding financial year:
Net worth of ₹500 crore or more,
Turnover of ₹1,000 crore or more, or
Net profit of ₹5 crore or more
Key Disclosures in Form CSR-2
Whether CSR committee is constituted
Details of CSR policy and its web link
Total amount spent and unspent during the year
Reasons for unspent funds
Mode of implementation (direct or through implementing agencies)
Details of impact assessment (if applicable)
Project-wise details including sector, location, duration, and beneficiaries
Transfer of unspent funds to the specified CSR account or Schedule VII funds
Our CSR Reporting Services
We help companies comply with CSR reporting requirements by:
Preparing accurate and compliant CSR-2 forms
Reviewing CSR policies and project documentation
Ensuring consistency between Board Reports and CSR-2 filings
Advising on proper classification of CSR activities and expenditures
Coordinating with implementing agencies to gather required data
Tracking deadlines to avoid late filing penalties