Apr 15, 2026 Circulars & Notifications Attachment Link
CSR is no longer just about spending, it is also about the outcomes and impact it brings.
This issue examines the legal and practical dimensions of impact assessment under the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021 and 2022. It clarifies when impact assessment becomes mandatory, how it should be conducted, and how it fits within the broader CSR governance framework.
What this issue covers:
- Applicability thresholds for mandatory impact assessment
- Role of independent agencies and mode of execution
- Permissible limits for booking impact assessment expenditure
- Treatment of pooled CSR projects
- Role of the CSR Committee and Board in reviewing outcomes
- Disclosure and reporting requirements
- Implications of non-compliance
An illustrative reporting format is also provided for reference.
Click on the attachment to access the complete issue
