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CS Professional · CSR and Social Governance · CSR and Sustainable Development Goals

Ananya Foods Ltd is covered by Section 135 of the Companies Act, 2013. Its board wants every CSR project to be mapped to an SDG before approval. Under the CSR Rules, which statement about this is correct?

CSR spending must still fall within Schedule VII. Schedule VII broadly aligns with the SDGs, so mapping projects to SDGs is useful practice, but it does not make a non-Schedule VII activity eligible and does not replace the CSR Policy or Annual Action Plan.

  1. AThe CSR activities must fall within Schedule VII, which is itself broadly aligned to the SDGs, so SDG mapping is a good practice and not a substitute for Schedule VII eligibilityCorrect
  2. BAn activity is eligible for CSR if it maps to any SDG, even if it is not in Schedule VII
  3. CSDG mapping replaces the need for a CSR Policy
  4. DSDG-mapped projects are exempt from Annual Action Plan approval

Explanation

Eligibility under Section 135 depends on Schedule VII activities. Schedule VII is broadly aligned with the SDGs, but SDG linkage alone does not make an activity eligible, and it does not replace the CSR Policy or the Annual Action Plan.

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