CSR Consulting

Compliance and Documentation

CSR filings that hold up if the Registrar ever asks.

Getting Started

The filings most CSR teams don't think about until it's late

CSR compliance doesn't end with spending the money — it continues through specific MCA filings, board report disclosures, and unspent-account rules that are easy to miss if CSR isn't your day job.

We handle the filings and documentation, so your CSR program is as compliant on paper as it is in practice.

Get Your CSR Filings Sorted

What's included

The specific filings and disclosures CSR compliance actually requires.

  • CSR-1 filing for implementing agencies
  • CSR-2 annual return filing
  • Board report CSR disclosures
  • Unspent CSR account compliance
  • Annual action plan documentation
Know Your Filings

Which CSR filing applies to you?

Different filings serve different purposes in the compliance cycle.

CSR-1For agencies CSR-2Annual, mandatory Board Report DisclosureEvery year
Purpose Registers an entity as an eligible CSR implementing agency Reports CSR spend and activities for the year Discloses CSR composition, policy and spend in the annual report
Who Files The implementing agency (NGO/Trust/Section 8) The company undertaking CSR The company, as part of its board report
Frequency One-time, at registration Annually Annually, with every board report
Due Date / Trigger Before receiving CSR funds As prescribed after financial year-end Alongside annual financial statements
What To Expect

How we handle your filings

The same disciplined process, for every filing.

1
Week 1

Data Compilation

Gather CSR spend, activity and partner data for the year.

2
Week 1–2

Draft Filing

Prepare the relevant form with supporting documentation.

3
Week 2

Internal Review

Review the draft with your CSR committee before submission.

4
Week 2–3

MCA Submission

File with the Ministry of Corporate Affairs within the deadline.

5
Post-Filing

Acknowledgment & Records

Retain filing acknowledgment and documentation for future reference.

Getting Started

Documents you'll need

Grouped by what they're for, so it's easy to see what to collect.

For CSR-1 (Agency)
  • Implementing agency's PAN and registration certificate
  • Trust deed / Society registration / Section 8 license
  • Details of governing board members
For CSR-2 (Annual)
  • Total CSR obligation and amount spent
  • Project-wise spending breakup
  • Details of unspent amount, if any
For Board Report
  • CSR committee composition
  • CSR policy as approved by the board
  • Web-link to CSR policy, if hosted online
Common Questions

Frequently asked questions

Do we need to file CSR-1 ourselves, or does our implementing partner?

The implementing agency itself files CSR-1 to become eligible to receive CSR funds — we can guide your chosen partner through this if they haven't already registered.

What happens if we miss the CSR-2 filing deadline?

Late filing can attract penalties under the Companies Act — we track your deadline and prepare the filing well ahead of it.

What is 'unspent CSR' and how is it handled?

If the full mandated amount isn't spent in a year, the unspent portion must be transferred to a specified fund or an escrow account for ongoing projects, within prescribed timelines.

Does our CSR policy need to be publicly disclosed?

Yes — companies are generally required to disclose their CSR policy, often via a web-link referenced in the board report.

Can you take over CSR compliance mid-year if we're behind?

Yes — we'll assess what's outstanding and prioritise getting current filings and disclosures back on track.

Not sure if your CSR filings are up to date?

Tell us your CSR spend and current filing status, and we'll take it from there.

Get in Touch
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