CSR Project Implementation

“From strategy to impact — creating resilient communities”

“Our mission is to ensure your ESG disclosures are not just compliant —
but credible, comparable, and actionable.”

CSR Overview

At SR Asia, we don’t just design CSR strategies — we bring them to life on the ground, turning corporate social responsibility initiatives into tangible, lasting impact for communities and the environment.

With a multi-sectoral approach, we partner with corporates, public sector undertakings, government departments, and civil society organizations to plan, execute, and manage development projects end-to-end. Our implementation process focuses on sustainability, stakeholder engagement, and measurable outcomes, ensuring every project aligns with both Schedule VII of the Companies Act, 2013 and global Sustainable Development Goals (SDGs).

CSR in India — The Essentials


India became the first country to mandate Corporate Social Responsibility (CSR) by law, creating a structured approach toward social development and accountability.

Legal Basis

CSR in India is governed by Section 135 of the Companies Act, 2013, Schedule VII, and CSR Rules, 2014. Companies with a net worth ≥ ₹500 crore, turnover ≥ ₹1,000 crore, or net profit ≥ ₹5 crore must spend at least 2% of the average net profits of the past three years on Schedule VII activities. Disclosures are filed in MCA-21 and displayed on the National CSR Portal.

Governance & Implementation

CSR is Board-driven — the CSR Committee or Board approves policy, annual action plan, expenditure, and monitoring. Implementing agencies must be registered (CSR-1) on the MCA portal (since April 2021). Administrative overheads are capped at 5% of CSR spend, excess spend can be set-off for three years, and unspent CSR must be transferred as per Section 135(5)/(6).

Impact Assessment (When Required)

If a company’s average CSR obligation is ₹10 crore or more (in the past 3 FYs), and a project outlay exceeds ₹1 crore, an independent impact assessment is mandatory. Up to 5% or ₹50 lakh (whichever is lower) of CSR expenditure may be used for this purpose.

Quick Takeaways (FY 2023–24):

  • Education (₹12,134.6 cr) and Health (₹7,150.8 cr) dominate — together forming ~55% of total CSR spend.
  • Environment and Rural Development add another ~14% combined.
  • “Other Central Govt. Funds” fell to ₹1,000.8 cr in FY 2023–24, showing a pivot back to on-ground projects.

Featured Insights

Ganga Express Way: एसआर एशिया के सर्वे के बाद होगा भूमि अधिग्रहण, किया गया एजेंसी का चयन

Ganga Express Way: एसआर एशिया के सर्वे के बाद होगा भूमि अधिग्रहण, किया गया एजेंसी का चयन

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Ashshash Project, Social Responsibility (SR) Asia pledges solidarity for survivors of human trafficking

Ashshash Project, Social Responsibility (SR) Asia pledges solidarity for survivors of human trafficking

Winrock International's Ashshash Project supported by the Swiss Embassy and Social Responsibility Asia (SR ASIA) have teamed up to affirm the mobilisation of resources, exhibit advanced CSR practices, and enable sensitisation on Trafficking-in-Persons (TIP) issues amongst public and private sector organisations.

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Coca-Cola Foundation funds SR Asia to improve DSCC waste management

Coca-Cola Foundation funds SR Asia to improve DSCC waste management

The core objective is to develop an efficient waste management system along with reducing local air, water and land pollution. The partnership is also focused on improving the lives of individuals such as waste management workers through green jobs and inclusive economic growth.

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