As per the Act, which came into effect from 1 April 2014, companies with a net worth of INR500 crore or more, or a turnover of INR1,000 crore. or more, or a net profit of INR5 crore or more during the immediately preceding financial year are required to spend 2 per cent of their profits on CSR programmes. Eligible companies need to form a CSR committee, formulate a CSR policy and implement projects in alignment with Schedule VII of the Act. CSR-related disclosures need to be made in the Director’s report in the prescribed format. India’s CSR reporting survey 2018 analyses and brings together findings from CSR reporting of the top 100 (N100) listed companies as per market capital. These companies are required to comply with the requirements of the Act. Documents for N100 companies were reviewed basis their availability in the public domain as on 30 September 2018. The report aims to bring out key insights for various stakeholders like corporates, the government, not for profit organisations, academic institutions and others. The findings of the survey is also a reflection of the evolution of the India’s CSR journey.

*Previous year’s reports are available here 2015, 2016 and 2017