Rule 8 CSR Reporting
- Text as on
- 14 August 2026
8. CSR Reporting .-
(1) The Board's Report of a company covered under these rules pertaining to any financial year shall include an annual report on CSR containing particulars specified in AnnexureDefined in rule 2(c): Annexure means the Annexure appended to these rules I or AnnexureDefined in rule 2(c): Annexure means the Annexure appended to these rules II., as applicable.
(2) In case of a foreign company, the balance sheet filed under clause (b) of sub-section (1) of section 381 of the ActDefined in rule 2(a): Act means the Companies Act, 2013 (18 of 2013), shall contain an annual report on CSR containing particulars specified in AnnexureDefined in rule 2(c): Annexure means the Annexure appended to these rules I or AnnexureDefined in rule 2(c): Annexure means the Annexure appended to these rules II, as applicable.
(3) (a) Every company having average CSR obligation of ten crore rupees or more in pursuance of subsection (5) of section 135 of the ActDefined in rule 2(a): Act means the Companies Act, 2013 (18 of 2013), in the three immediately preceding financial years, shall undertake impact assessment, through an independent agency, of their CSR projects having outlays of one crore rupees or more, and which have been completed not less than one year before undertaking the impact study.
(b) The impact assessment reports shall be placed before the Board and shall be annexed to the annual report on CSR.
(c) A Company undertaking impact assessment may book the expenditure towards Corporate Social Responsibility for that financial year, which shall not exceed two percent of the total CSR expenditure for that financial year or fifty lakh rupees, whichever is higher .