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CS Professional · CSR and Social Governance · CSR Policy

Veda Textiles Ltd, a company covered by the CSR provisions, has an average net profit of Rs 50 crore for the preceding three years and a CSR obligation of Rs 1 crore. It carried out a project of Rs 1 crore on rural sanitation in FY 2025-26. Under the CSR Rules, where must the details of CSR activities be disclosed?

The company must disclose its CSR activities in the annual report on CSR attached to the Board's report, in the prescribed format. Notes to accounts, the auditor's report or the ROC website are not the prescribed disclosure place.

  1. AOnly in the notes to the financial statements
  2. BIn the annual report on CSR activities attached to the Board's reportCorrect
  3. COnly on the website of the Registrar of Companies
  4. DOnly in the auditor's report

Explanation

The Board's report must include an annual report on CSR activities in the prescribed format. Notes to accounts alone or the auditor's report do not satisfy this requirement. The ROC website is not the disclosure route.

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