CS Professional · June 2025 · Paper 4.1
CS Professional CSR and Social Governance June 2025: paper analysis
Our own analysis of the official paper, as of 12 October 2026. The questions and answers belong to ICSI; read them on ICSI's website.
Chapter-wise marks
Where the marks were in this paper (out of 100; internal-choice alternatives not double counted).
What each question tested
In our words, by question number. Open the official paper for the full question.
| Q | Marks | Tests | Chapter |
|---|---|---|---|
| 1(i) | 5 | Reasons for evaluating CSR projects and participants in the evaluation process | Social Impact Assessment and CSR Audit |
| 1(ii) | 5 | Indian tradition of giving, milestones in responsible business since 2013 and CSR as a reputation tool | Corporate Social Responsibility |
| 1(iii) | 5 | Modes of implementing CSR programmes and public dissemination of CSR information | CSR Projects and Implementation Agency |
| 1(iv) | 5 | Comparing corporate governance measures in India and a neighbouring country, and CSR practice in China | Corporate Social Responsibility |
| 2(a)(i) | 1 | United Nations meaning of impact | Impact of CSR |
| 2(a)(ii)(a) | 2 | Classifying the type of impact in an environmental illustration and giving further examples | Impact of CSR |
| 2(a)(ii)(b) | 2 | Classifying the type of impact in a cultural heritage loss illustration and giving further examples | Impact of CSR |
| 2(b) | 5 | Modes and media of CSR spending and measurement of CSR expenditure | CSR Policy |
| 2(c) | 5 | How a large public sector lender ensures CSR compliance and transparency under Section 135 | CSR Policy |
| 3(a)(i) | 3 | How CSR builds an organisation's brand | Impact of CSR |
| 3(a)(ii) | 2 | A corporate example of CSR-led brand building | Impact of CSR |
| 3(b) | 5 | Need for corporate governance, with management environment and board skills as features of good governance | Social Governance |
| 3(c)(i) | 3 | Benefits of impact assessment of a CSR project | Social Impact Assessment and CSR Audit |
| 3(c)(ii) | 2 | True or false on thresholds for mandatory CSR impact assessment after the 2021 amendment | Social Impact Assessment and CSR Audit |
| 3A(i) | 5 | Body created to promote integrated reporting and its objectives | CSR and Sustainable Development Goals |
| 3A(ii) | 5 | Meaning of CPSEs and focus and scope of CSR guidelines applicable to them | Guidelines on CSR |
| 3A(iii) | 5 | Impact measurement and management as a continuous cycle, with a corporate example | Social Impact Assessment and CSR Audit |
| 4(A)(i) | 5 | Framework for managing social issues, its components, and small non-corporate entities in employment generation | Social Governance |
| 4(A)(ii) | 5 | Constraints in implementing social governance and key NGO activities for community development | Social Governance |
| 4(A)(iii) | 5 | NGOs as social mediators for attitudinal change and other roles they play | Contribution of Non-Corporate Entities in Social Governance |
| 4(B)(i) | 1 | Enterprises driven by social rather than profit motive | Social Stock Exchange |
| 4(B)(ii) | 1 | Entities to which the ICDR social stock exchange chapter applies | Social Stock Exchange |
| 4(B)(iii) | 2 | Explaining a specified ICDR regulation within the social stock exchange framework | Social Stock Exchange |
| 4(B)(iv) | 1 | Meaning of SASIX social stock index | Social Stock Exchange |
| 5(a)(i) | 3 | Circumstances in which a court may order dissolution of a society | Societies and Trusts |
| 5(a)(ii) | 2 | Consequences of dissolution of a society | Societies and Trusts |
| 5(b)(i) | 3 | Implied authority of a partner to bind the firm in a purchase contract made without consulting co-partners | Partnership Firms |
| 5(b)(ii) | 2 | Acts by which partners can bind the firm | Partnership Firms |
| 5(c)(i) | 1 | Meaning of clear days under the model code for non-corporate entity meetings | Model Code for Meetings of Non-Corporate Entities |
| 5(c)(ii) | 1 | Meaning of interested member under the model code | Model Code for Meetings of Non-Corporate Entities |
| 5(c)(iii) | 1 | Leave of absence under the model code | Model Code for Meetings of Non-Corporate Entities |
| 5(c)(iv) | 1 | Procedure for passing a resolution by circulation under the model code | Model Code for Meetings of Non-Corporate Entities |
| 5(c)(v) | 1 | Modification or cancellation of a resolution under the model code | Model Code for Meetings of Non-Corporate Entities |
| 6(a) | 5 | Registration of partnership firms and recording alterations in name, business and principal place | Partnership Firms |
| 6(b) | 5 | Permission for associations of economic nature to accept foreign contribution and their typical activities | Foreign Funding to Non-Corporate Entities |
| 6(c)(i) | 2 | Part IX of the Constitution on panchayats | Local Self Governance |
| 6(c)(ii) | 2 | Historical roots of local self-government in India | Local Self Governance |
| 6(c)(iii) | 1 | Meaning of prescribed under the model governance code for gram panchayat meetings | Local Self Governance |
| 6A(i)(a) | 2 | Objectives of the technical guide on not-for-profit organisation accounting | Financial and Non-financial Reporting of Different Non-Corporate Entities |
| 6A(i)(b) | 2 | Financial statements covered and fundamentals for preparing NPO financial statements | Financial and Non-financial Reporting of Different Non-Corporate Entities |
| 6A(i)(c) | 1 | Whether the NPO technical guide is mandatory | Financial and Non-financial Reporting of Different Non-Corporate Entities |
| 6A(ii) | 5 | Designated FCRA bank account, procedure for receiving foreign contribution and FATF good practices | Foreign Funding to Non-Corporate Entities |
| 6A(iii)(a) | 2 | Part IX-A of the Constitution on municipalities | Local Self Governance |
| 6A(iii)(b) | 2 | How a gram panchayat functions | Local Self Governance |
| 6A(iii)(c) | 1 | Meaning of special meeting under the model governance code for gram panchayats | Local Self Governance |
What stood out
- Open book paper split evenly: Part I (Q1 to Q3, 50 marks) on CSR and Part II (Q4 to Q6, 50 marks) on social governance and non-corporate entities.
- Heavy fragmentation: 25 of the 45 listed entries carry only 1 or 2 marks (definitions under the model meeting codes, constitutional parts on local bodies, social stock exchange terms).
- Impact themes recur: Social Impact Assessment and CSR Audit plus Impact of CSR together account for 25 marks across listed entries, including evaluation of CSR projects and amended impact assessment thresholds.
- Two case-style blocks anchor the paper: the 20-mark Q1 on CSR evaluation, implementation and evolution, and the 15-mark Q4(A) on NGOs and social governance.
- Coverage is very broad: all 16 chapters appear at least once across the listed entries, so selective study is risky.
Practise the chapters that carried the marks
Social Impact Assessment and CSR Audit, Social Governance, Corporate Social Responsibility: study guides and practice questions in the CS Professional format.