Sattva Consulting
CSR Compliance
CSR Compliance
February 12, 2019


In 2014, India became the first country in the world to mandate CSR spend through legislative action. The legal mandate on CSR applies to companies that have :

  • Net worth of INR 500 Crore or more, OR
  • Annual turnover of INR 1000 Crore or more, OR
  • Net profit of INR 5 Crore or more.
  • Companies thus coming under the CSR mandate, have to spend at least 2% of their average net profits of the preceding three years on social impact programmes in every financial year.

    The law also expects the companies to :
    a. Have a CSR Policy in place
    b. Spend the prescribed 2% amount
    c. Be transparent in reporting details of CSR – the activities they undertook and where, and their mode of implementation.

    In the first 3 years of implementation of this law, over 29000 companies have come under the CSR ambit.

    CSR budget range being a good indicator of the company size, we are reporting compliance for each budget range (as categorised by MCA) separately. The graphs on the following pages present CSR compliance data year-on-year.


    In this report, we have analysed the entire set of companies (total of 29190) on their CSR compliance using the data made available by the Ministry of Corporate Affairs as of January 2019. Please note that the data for FY 2016-17 is not fully updated on MCA portal (as of Jan ‘19), and hence the compliance scores for 2016-17 may go up once the data is complete. The updated version of this report will be available on and in June 2019.

    Following five parameters have been used to assess compliance :
    1. Does the company have a CSR policy?
    2. Did the company spend the prescribed CSR amount?
    3. Did the company report the causes it supported through CSR?
    4. Did the company report where its CSR activities were conducted?
    5. Did the company report the mode of implementation of its CSR projects?

    On CSR compliance, would you like to know how your company is doing?

    Here is a tool to calculate the CSR Compliance Score for your company :

    CSR Compliance Score Card

    All graphs in this report are available for free download and reuse (with attribution) here :

    CSR Compliance Report (2014-17)

    To achieve 100% on not just compliance, but also on effectiveness of your programmes and real impact, talk to us today at


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