List of CSR Activities Allowed Under Indian Law

Corporate Social Responsibility (CSR) is no longer just a buzzword in India—it’s a legal obligation for many companies and a powerful tool for social impact. The Indian government has laid down clear rules and guidelines for businesses to follow when investing in social causes. One of the most important aspects of CSR compliance is understanding the list of CSR activities permitted under the Companies Act, 2013.

If your company falls under the CSR spending category or you’re simply curious about how businesses contribute to society, this blog will provide a simple, SEO-rich, and human-friendly guide to the complete list of CSR activities in India.

What Is CSR in India?

CSR (Corporate Social Responsibility) refers to the responsibility of businesses to contribute to the betterment of society through social, environmental, and economic development activities. In India, CSR became mandatory with the introduction of Section 135 of the Companies Act, 2013.

Companies that meet specific thresholds (net worth of ₹500 crore or more, turnover of ₹1,000 crore or more, or net profit of ₹5 crore or more) are legally required to spend at least 2% of their average net profit of the previous three years on CSR.

Why Is the List of CSR Activities Important?

To ensure transparency, the Ministry of Corporate Affairs (MCA) has provided a specific list of CSR activities that are eligible for spending. Companies can only use their CSR funds on activities mentioned in Schedule VII of the Companies Act. This prevents misuse of funds and ensures that the money is directed toward impactful and meaningful causes.

Complete List of CSR Activities as per Schedule VII

Here is the approved list of CSR activities that companies can include in their CSR policies and projects:

1. Eradicating Hunger, Poverty, and Malnutrition

Mid-day meals in schools
Food distribution drives
Nutrition awareness and health support for the poor

2. Promoting Healthcare and Sanitation

Building hospitals and clinics
Supporting rural healthcare programs
Awareness campaigns on hygiene and diseases
Promoting menstrual health and sanitation
COVID-19 relief and vaccination programs

3. Promoting Education

Infrastructure support to schools and colleges
Scholarships and financial aid
Adult education and digital literacy programs
Skill development and vocational training for youth

4. Promoting Gender Equality and Empowering Women

Building safe hostels for women and girls
Women’s self-help groups and entrepreneurship support
Legal aid and rights awareness programs

5. Environmental Sustainability

Afforestation and tree plantation
Promoting renewable energy solutions (solar, wind)
Conservation of natural resources
Awareness on climate change and sustainability

6. Protection of National Heritage, Art, and Culture

Restoration of historical monuments
Promotion of traditional arts and crafts
Support for local artisans and museums

7. Support for Armed Forces and Veterans

Welfare of armed forces veterans and dependents
Rehabilitation of war widows
Contribution to armed forces welfare funds

8. Promotion of Sports

Training programs for rural and underprivileged athletes
Infrastructure development for sports in villages
Sponsorships for national-level sports events

9. Rural Development Projects

Water conservation and irrigation projects
Rural electrification
Infrastructure and road development in villages

10. Slum Area Development

Housing and sanitation projects in slum areas
Access to clean drinking water and waste management

11. Disaster Management

Relief, rescue, and rehabilitation during natural disasters
Donation to disaster relief funds like PM CARES Fund

12. Contribution to Government Funds

Contribution to Prime Minister’s National Relief Fund (PMNRF)
Contributions to state disaster management funds
Any other fund set up by the central government for socio-economic development

Activities That Are Not Allowed as CSR

While the list of CSR activities is broad, some things do not qualify as CSR spending:

Activities that are part of the company’s normal business operations
Contributions to political parties
Activities benefiting only employees and their families
Expenses incurred for marketing or branding under the CSR name

How to Choose CSR Activities for Your Company?

To select the right CSR activities from the list, companies should consider the following:

Local Needs: Focus on the needs of the communities near your operations.
Company Values: Align CSR with your brand’s mission and vision.
Scalability: Choose projects that can grow over time and show measurable impact.
Transparency: Maintain records, partner with registered NGOs, and report results.

Conclusion

Understanding the list of CSR activities is essential for any business involved in social responsibility. Not only does it ensure legal compliance, but it also helps companies create real, lasting change in society. Whether you’re working in education, health, sustainability, or rural development, the possibilities are vast and meaningful.

By aligning your CSR strategy with approved activities and local needs, your business can build trust, improve its brand image, and truly contribute to India’s inclusive development.