CSR Norms and Practices

CSR Fund Utilisation and Regulatory Insights
Volume 1 - Issue 3
October 2025

CSR Fund Utilisation and Regulatory Insights

This issue explores the challenges and complexities that arise when deploying CSR funds and provides practical guidance for approaching these matters in a structured and compliant manner. 

In this issue, you’ll find insights on:

- Treatment to be given to Unspent or Excess CSR Amount.
- What is ‘Surplus’ from CSR Activities and requirements with regard to the same.
- Various avenues via which the CSR obligation can be discharged.
- How is Employee Volunteering being treated under CSR.
- How can a company collaborate with other corporates for carrying out CSR expenditure.
- When a Company ceases to come under CSR Criteria.
- CSR Spending and voluntary contributions.

 

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