Dear All,
A good info.
Government makes Corporate Social Responsibility spending mandatory
for public sector companies
26 Oct, 2014, 1324 hrs IST, PTI
Besides, these enterprises cannot include money spent on sustainable
development efforts under the Corporate Social Responsibility (CSR)
ambit.NEW DELHI: Coming out with revised guidelines, the government
has made it mandatory for all profit-making central public sector
companies to spend money on CSR activities.

Besides, these enterprises cannot include money spent on sustainable
development efforts under the Corporate Social Responsibility (CSR)
ambit.

The Department of Public Enterprises (DPE) has come out with the
revised guidelines following the new Companies Act making social
welfare spending compulsory for certain class of profitable corporates
mandatory.

In comparison with provisions under the Companies Act, 2013, the
latest DPE norms are more strict since it would be applicable on all
profit-making central public sector enterprises.

As per the companies law, certain class of entities are required to
shell out at least two per cent of their three- year annual average
net profit towards CSR activities. This would be applicable to
companies having at least Rs 5 crore net profit, or Rs 1,000 crore
turnover or Rs 500 crore net worth.

According to revised DPE guidelines, issued on October 21, "it is
mandatory for all profit-making CPSEs to undertake CSR activities as
per provisions of the Act and CSR rules".

These guidelines are effective from April 1. CPSEs that do not meet
the eligibility criteria under the Companies Act but have made profit
in the preceding year are now required to spend "at least two per cent
of the profit made in the preceding year on CSR activities".

Under the guidelines, prepared after consultations with the Corporate
Affairs Ministry, sustainability efforts cannot be considered as CSR
activities.

"Amount spent on sustainability initiatives in the pursuit of
sustainable development while conducting normal business activities
would not constitute a part of the CSR spend from two per cent of the
profits as stipulated in the Act and the CSR Rules," DPE, the nodal
agency for all public sector companies, has said.

Besides, the public sector entities are required to carry forward the
unspent CSR funds to the next year.

"In case of CPSEs mere reporting and explaining the reasons for not
spending this amount in a particular year would not suffice and the
unspent CSR amount in a particular year would not lapse.

"It would instead be carried forward to the next year for utilisation
for purpose for which it was allocated," it said.

Among others, DPE has said that public sector companies should look at
collaborations in CSR activities for "greater social, economic and
environmental impact" of such works.

CPSEs have to adopt a CSR and Sustainability Policy with approval from
their respective boards.



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Rahul PV

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