CSR-2 Form
Corporate Social Responsibility (CSR) is no longer just a voluntary act of goodwill—it has become a statutory duty for certain companies in India. To ensure transparency and accountability in CSR spending, the Ministry of Corporate Affairs (MCA) introduced the CSR-2 Form, a dedicated reporting mechanism. It is filed as an addendum to the company’s annual return in Form AOC-4 or AOC-4 XBRL. CSR-2 captures detailed information about CSR obligations, projects undertaken, and unspent amounts, making it a vital compliance tool. With CSR spending becoming closely monitored, CSR-2 ensures that companies not only allocate funds but also report them accurately to the government. This form highlights the company’s social contributions, ranging from education and healthcare to sustainability and rural development. It also helps regulators track whether companies are meeting the minimum 2% CSR spending requirement under Section 135 of the Companies Act, 2013.
- Company’s CSR Policy
- Details of CSR Committee (members, meetings held, etc.)
- Financial statements showing net worth, turnover, and net profit
- CSR expenditure details (project-wise allocation and spending)
- Details of implementing agencies (if any) with registration numbers
- Board’s report extract on CSR
- Details of unspent CSR amount (if any)
- Digital Signature Certificate (DSC) of a Director
- Log in to the MCA portal.
- Download CSR-2 Form from the MCA website.
- Fill company details, CSR Committee details, and financial data.
- Enter CSR expenditure and project implementation details.
- Attach relevant documents (CSR policy, Board’s report, etc.).
- Digitally sign using Director’s DSC.
- Upload the form on MCA portal and make payment (if applicable).
- Generate SRN (Service Request Number) for future reference.
Companies covered under Section 135 of the Companies Act, 2013—those with net worth of ₹500 crore or more, turnover of ₹1,000 crore or more, or net profit of ₹5 crore or more—must file CSR-2.
Yes, if they fall within the CSR applicability thresholds under the Act.
Non-compliance attracts penalties under Section 134 and Section 135 of the Companies Act, 2013.
Even if a company is exempt from CSR spending in a specific year but falls under Section 135, reporting through CSR-2 remains mandatory.
Required details of implementing agencies include agency name, type (registered trust, society, or section 8 company), registration number, PAN, and CSR registration number.