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CSR Law Amendments 2021:  What do they mean for Non-profit Organisations?
CSR Law Amendments 2021: What do they mean for Non-profit Organisations?
April 21, 2021

CSR Law Amendments 2021: What do they mean for Non-profit Organisations?

What are the amendments about?

On 18th March 2020, the Ministry of Corporate Affairs invited public comments on the Draft Companies (Corporate Social Responsibility Policy) Amendment Rules 2020. The Draft rules projected the Government’s shift from a ‘comply or explain’ stand to a ‘comply or pay’ stand. Based on the public feedback, the Government recently amended the Companies (Corporate Social Responsibility Policy) Rules, 2014 and Section 135 of the Companies Act, 2013, effective 22nd January 2021 (Amendments).

Incorporating many recommendations put forth by the High-Level Committee on CSR 2018, the Amendments:

(a) implicitly highlight the Government’s deeper intent to push corporates to be more strategically involved with their CSR initiatives and on an ongoing basis
(b) explicitly lay out CSR functions and responsibilities of the corporates, and
(c) implement the Government’s intention to penalise corporates breaching CSR provisions through monetary penalties.

Read more in this piece analysing the direct and indirect implications of the amendments on non-profit organisations.

Sattva and Dhwani Foundation are working to put together a self-evaluation CSR-ready tool to support you in this process.

Sattva will also be hosting a webinar shortly with key experts from legal firms, nonprofit organisations, capacity building organisations and corporate foundations to discuss the new amendments, their implications for nonprofits, and how nonprofits can strengthen their attractiveness for CSR funding. Stay tuned to our social media for more updates!


About Dhwani Foundation
Dhwani Foundation has been at the forefront of promoting an effective, efficient, and credible social sector. They do this by supporting NGOs, foundations, governments and other stakeholders through capacity-building programmes, technology solutions, support services and strategic collaborations. Established in 2006, Dhwani Foundation has empowered hundreds of NGOs and other non-profits through its programmes. For more, visit:

Sattva has been working with various corporates, non-profits and social organisations to help them define their social impact goals. Our focus is to solve critical problems and find scalable solutions. We assist organisations in formulating their long-term social impact strategy by strategically aligning with business to provide meaningful solutions to social issues.

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