CSR project management:
Monitoring progress, evaluating outcomes, and empowering programs with data-driven insights that lead to real, lasting impact.
Introduction
Corporate Social Responsibility (CSR) in India is guided by Section 135 of the Companies Act, 2013, Schedule VII, and CSR Rules, 2014. Companies with qualifying financial thresholds are required to spend at least 2% of their average profits on approved CSR activities. Governance is board-driven, with implementation through registered agencies, ensuring accountability, transparency, and impact. SR Asia plays a pivotal role in supporting companies to design, implement, and evaluate CSR initiatives that are compliant, impactful, and sustainable.
What’s Next for CSR?
CSR in India is evolving beyond compliance into strategic alignment with business and sustainability goals. With rising allocations, companies are focusing on education, healthcare, environment, and livelihoods while also exploring emerging areas such as ESG, climate action, and worker-driven models. The future of CSR emphasizes inclusivity, transparency, tech-driven monitoring, and measurable social impact.
Our CSR Services
Participatory Rural Appraisal (PRA) & Needs Assessment
PRA is a set of participatory tools and techniques used to enable local communities to share, analyze, and enhance their knowledge of life and conditions, so that development programs reflect real needs and priorities.SR Asia uses PRA to ensure CSR interventions are rooted in community realities. Tools like social mapping, transect walks, focus group discussions, seasonal calendars, and problem ranking are deployed with active participation of villagers, SHGs, panchayat leaders, and other stakeholders. This process helps identify critical gaps in education, health, livelihoods, infrastructure, or environmental resources. By capturing voices of marginalized groups, PRA ensures inclusivity and bottom-up planning. The outputs serve as a foundation for CSR project design, aligning both corporate objectives and community aspirations.
What SR Asia offers?
Strategic CSR Advisory
- CSR Policy Development: Drafting CSR policies and annual action plans compliant with Companies Act, 2013 and aligned with Schedule VII, SDGs, and ESG goals.
- Strategy Formulation: Identifying focus areas that balance community needs with business priorities.
- CSR Budget Optimization: Designing impactful programs that maximize outcomes per rupee spent.
Research & Diagnostics
- Participatory Rural Appraisal (PRA): Community-driven need assessments.
- Baseline Studies: Establishing socio-economic and sectoral benchmarks.
- Feasibility Assessments: Ensuring projects are practical, sustainable, and aligned with stakeholder priorities.
Program Design & Implementation Support
- Project Conceptualization: Translating needs into implementable projects in health, education, livelihood, environment, gender, and infrastructure.
- Partnership Building: Connecting corporates with credible NGOs, government agencies, and community-based organizations.
- Capacity Building: Training CSR committees, NGOs, and project staff on implementation and governance.
Monitoring, Evaluation & Learning (MEL)
- Monitoring Frameworks: Development of LogFrame, Results Framework, Theory of Change.
- Midline & End-line Evaluations: Measuring progress and outcomes against baselines.
- Dashboards & MIS: Real-time tracking of CSR progress using digital tools and GIS mapping.
- Third-Party Monitoring: Ensuring transparency and independence in reporting.
Impact Assessment & Assurance
- Independent Impact Assessment: As mandated under CSR Rules for projects above ₹1 crore.
- SROI (Social Return on Investment): Measuring social and economic value created.
- OECD-DAC & UN SDG Mapping: Global benchmarking of results.
- Regulatory Assurance: Ensuring compliance with CSR Rules, SEBI-BRSR, and ESG reporting standards.
Sustainability & ESG Integration
- Linking CSR with ESG: Helping companies position CSR within broader sustainability and ESG frameworks.
- Disclosure Support: Alignment with GRI Standards, SEBI BRSR Core, SASB, TCFD.
- Policy Advisory: Embedding CSR learnings into corporate-level sustainability and risk management policies.
SR Asia – CSR Project Management & Advisory
End-to-end CSR services: from need assessment to impact assurance, aligned with global standards and India’s CSR framework.
CSR in India — The Essentials
Legal basis: Section 135 of the Companies Act, 2013 + Schedule VII + CSR Rules, 2014. Companies with net worth ≥ ₹500 cr, turnover ≥ ₹1,000 cr, or net profit ≥ ₹5 cr must spend at least 2% of the average net profits of the preceding 3 years on Schedule VII activities. Disclosures are filed in MCA-21 and shown on the National CSR Portal. Digital Sansad
Governance & implementation: CSR is Board-driven (CSR Committee/Board approves policy, annual action plan, spend, monitoring). Implementing agencies must be registered (CSR-1) on the MCA portal (from 1 Apr 2021). Admin overheads capped at 5% of CSR spend. Excess spend can be set-off for 3 years. Unspent CSR has to be transferred as per Sec.135(5)/(6). Ministry of Coal
Impact assessment: If a company’s average CSR obligation is ₹10 cr+ (last 3 FYs), and a project outlay is ₹1 cr+, an independent impact assessment is required; up to 5% or ₹50 lakh (whichever lower) of CSR spend can be used for it. Ministry of Coal
CSR Spend in India — Last 5 Years
Education (₹12,134 cr) and Health (₹7,151 cr) dominate CSR spending (~55%). Environment and Rural Development add another ~14%. COVID-era “Other Govt. Funds” have reduced, signaling shift back to on-ground projects.
CSR Spend by Sector (2019–2024)
| Development Sector | 2019-20 | 2020-21 | 2021-22 | 2022-23 | 2023-24 |
|---|---|---|---|---|---|
| Agro forestry | 67.38 | 20.90 | 35.52 | 67.28 | 74.47 |
| Animal welfare | 106.12 | 193.55 | 174.35 | 325.44 | 531.14 |
| Armed Forces, veterans, war widows/dependants | 62.06 | 84.05 | 47.65 | 63.63 | 68.04 |
| Art & Culture | 933.57 | 493.13 | 260.39 | 449.21 | 704.04 |
| Conservation of natural resources | 160.60 | 92.00 | 274.90 | 584.65 | 423.47 |
| Education | 7,179.51 | 6,693.25 | 6,719.89 | 10,414.93 | 12,134.57 |
| Environmental sustainability | 1,470.53 | 1,030.16 | 2,441.82 | 2,008.04 | 2,429.97 |
| Gender equality | 82.93 | 43.83 | 104.97 | 121.15 | 204.17 |
| Health care | 4,905.72 | 7,325.83 | 8,049.49 | 7,023.60 | 7,150.81 |
| Livelihood enhancement projects | 1,077.72 | 938.91 | 880.50 | 1,703.64 | 2,360.09 |
| Poverty/eradicating hunger/malnutrition | 1,159.71 | 1,407.58 | 1,903.78 | 1,282.73 | 1,233.93 |
| Rural development | 2,301.02 | 1,850.71 | 1,847.07 | 2,059.41 | 2,408.09 |
| Safe drinking water | 253.40 | 203.13 | 192.34 | 252.78 | 327.45 |
| Sanitation | 521.72 | 338.97 | 314.53 | 438.81 | 375.23 |
| Senior citizens’ welfare | 52.33 | 56.47 | 80.34 | 153.91 | 159.82 |
| Setting up homes/hostels for women | 48.50 | 44.52 | 101.00 | 49.50 | 41.80 |
| Setting up orphanage | 36.50 | 21.88 | 27.54 | 44.99 | 31.57 |
| Slum area development | 42.94 | 88.95 | 58.38 | 94.22 | 38.82 |
| Socio-economic equalities | 214.88 | 149.81 | 165.30 | 159.19 | 200.81 |
| Special education | 196.88 | 209.24 | 191.08 | 319.50 | 396.57 |
| Technology incubators | 53.50 | 62.62 | 8.57 | 1.48 | 1.91 |
| Training to promote sports | 304.00 | 243.39 | 311.71 | 542.53 | 692.09 |
| Vocational skills | 1,181.23 | 717.65 | 1,053.80 | 1,206.75 | 1,396.55 |
| Women empowerment | 259.57 | 206.00 | 264.94 | 417.26 | 454.22 |
| NEC/Not mentioned | 502.79 | 203.14 | 0.59 | 1.65 | 68.32 |
| Other Central Govt. funds | 1,790.69 | 3,491.30 | 1,631.01 | 1,145.78 | 1,000.83 |
| Total | 24,965.82 | 26,210.95 | 27,141.45 | 30,932.07 | 34,908.75 |
SR Asia – Activities in the CSR Domain
Covering the entire CSR lifecycle from need assessment to impact assurance.
What SR Asia Offers to Clients
Our Value Proposition
- Comprehensive Coverage: PRA → Baseline → Midline → Endline → M&E → Impact Assessment
- Global Standards: OECD-DAC, UN SDGs, ISAE, ISO 26000, IFC PS, SROI
- Credibility: Independent evaluator with 10+ years’ experience in India & South Asia
- Technology Integration: GIS mapping, dashboards, digital surveys
- Policy & ESG Linkages: CSR as a driver of responsible business, not just compliance
CSR Services: Definitions & Explanations
Definition:
PRA is a set of participatory tools and techniques used to enable local communities to share, analyze, and enhance their knowledge of life and conditions, so that development programs reflect real needs and priorities.
Definition:
A baseline study is the systematic collection of data at the beginning of a project to establish benchmarks against which future progress and impact can be measured.
Definition:
Midline assessment is an interim evaluation conducted during the project implementation phase to measure progress against baseline benchmarks.
Definition:
An end-line study is a comprehensive evaluation carried out at the conclusion of a CSR project to measure its outcomes and immediate impacts compared to baseline data.
Definition:
Monitoring is the continuous tracking of project activities and outputs, while evaluation is the periodic assessment of project relevance, effectiveness, efficiency, sustainability, and impact.
Definition:
Impact assessment is a structured evaluation of the long-term social, economic, and environmental changes brought about by a CSR project, beyond immediate outputs and outcomes.
Approach & Methodology in CSR Services
Approach
- Bottom-up, inclusive planning by engaging all stakeholder groups (women, youth, marginalized, elders, Panchayats).
- Focus on empowerment — communities are not only respondents but active partners.
Methodology & Tools
- Participatory Tools: Social/resource mapping, wealth ranking, Venn diagrams, seasonal calendars, problem ranking.
- International Frameworks: UNDP, ILO, World Bank Social Analysis Framework.
- Norms: Free, Prior, and Informed Consent (FPIC), gender-sensitive facilitation.
Approach
- Establish benchmarks for socio-economic, health, livelihood, and environmental indicators.
- Indicators designed to align with SDGs, NITI Aayog, and Schedule VII CSR focus areas.
Methodology & Tools
- Survey Design: Stratified random sampling, purposive sampling for vulnerable groups.
- Data Tools: Household surveys, KIIs, FGDs, GIS mapping, KoboToolbox/ODK.
- Standards: OECD-DAC evaluation criteria, ISAE 3000, ISO 20252.
Approach
- Measure project progress vis-à-vis baseline, ensuring accountability and adaptive management.
- Identify gaps early, enabling corrective action.
Methodology & Tools
- Mixed Methods: Quantitative surveys, FGDs, beneficiary case studies.
- Evaluation Models: Theory of Change, Results-Based Management (RBM).
- Standards: OECD-DAC, UNEG Norms & Standards for Evaluation.
- Techniques: Dashboards & real-time data visualization for client review.
Approach
- Establish immediate outcomes and effectiveness compared with baseline & midline.
- Provide evidence of accountability to Boards, regulators, and communities.
Methodology & Tools
- Comparative Analysis: Before-after and with-without project comparisons.
- Data Triangulation: Surveys + MIS + observation + secondary data validation.
- Frameworks: Impact Pathway Analysis, Contribution Analysis.
- Standards: OECD-DAC, SDG-aligned indicator mapping.
Approach
- Continuous oversight + independent evaluation, ensuring CSR spends achieve intended results.
- Integration of corporate governance, compliance, and ESG performance.
Methodology & Tools
- Frameworks: LogFrame, Results Framework, Theory of Change.
- Tools: Real-time MIS dashboards, mobile data capture, GIS-enabled monitoring.
- Evaluation Tools: KPI scorecards, Balanced Scorecard, Beneficiary Tracking Systems.
- Standards: OECD-DAC, UNEG, ISO 9001.
- Independent Third-Party Monitoring: Meets SEBI BRSR/CSR disclosure norms.
Approach
- Go beyond outputs and outcomes to measure transformative, long-term impacts.
- Capture social, environmental, and economic returns of CSR.
Methodology & Tools
- Quantitative: Counterfactual analysis, quasi-experimental designs.
- Qualitative: Outcome Harvesting, Most Significant Change (MSC).
- Economic Valuation: SROI, Cost–Benefit, Cost-Effectiveness Analysis.
- Sustainability Frameworks: UN SDGs, GRI Standards, BRSR, IFC Performance Standards, ISO 26000.
- Assurance Standards: ISAE 3000 & 3410 for non-financial and GHG data.
Emerging Trends in CSR
1. India-Specific CSR Trends & Developments
CSR allocations in India are projected to increase significantly — from around ₹35,000 crore in FY 2023–24 to over ₹1.2 lakh crore by FY 2034–35, signaling growing strategic importance beyond mere compliance.
A small set of companies (top 66%) directs CSR into just 4 areas — primarily education (34%) and health (27%). Additionally, 70% of CSR funds flow to eight industrialized states, while the North East and 112 aspirational districts receive only 2–4%. NGOs also report weak capacity building (86%).
In Gujarat, CSR spend on environment surged 90% in FY 2023–24 — from ₹221 crore to ₹419.6 crore — outpacing the national average growth of 21%. Initiatives include green belt development, Miyawaki forests, and eco-restoration in industrial hubs. Environment now accounts for over 15% of Gujarat’s total CSR.
The Securities and Exchange Board of India (SEBI) has begun reviewing ESG disclosure norms, especially supply chain coverage and delayed mandates. The aim is to balance stringent compliance with practical feasibility for smaller firms.
Companies like L&T Finance are embedding CSR into their core operations rather than treating it as a peripheral initiative — signaling a shift to holistic, long-term impact rather than compliance-based efforts.
2. Global & Cross-Industry CSR Trends
With investor pressure mounting, companies are shifting from empty ESG talk to credible, action-based reporting. Regulatory backing is reinforcing this shift globally.
CSR is increasingly centered around internal stakeholders — focusing on employee wellness, volunteering, and empowering local communities.
Reflecting the digital-first era, organizations are integrating virtual volunteering, "giving back" team-building events, and online CSR engagement as scalable, inclusive formats.
CSR is expanding into digital realms: ethical AI governance, corporate digital responsibility (CDR), and digital sustainability are becoming mainstream considerations.
WSR champions legally binding, worker-informed codes of conduct with enforceability — marking a shift from auditor-led CSR to worker-led accountability. Recognized globally as a benchmark in human rights in supply chains.
Despite political pushbacks on DEI or climate politics, businesses reaffirm sustainability as essential for resilience, profitability, and stakeholder trust.
| Domain | Emerging Trend |
|---|---|
| India CSR Landscape | Triple CSR spend by 2035; environmental focus rising; distribution inequities; ESG oversight increasing |
| Strategic Orientation | CSR becoming integral to business strategy (e.g., L&T Finance) |
| Global CSR Evolution | Transparency > talk; tech emerges as CSR frontier (AI ethics, CDR); WSR gains ground |
| Engagement Formats | Virtual volunteering; community-first approach; employee-focused CSR |
| Sustainability Mindset | Long-term ESG seen as risk mitigation and value creation |
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