The chemicals company exceeded its Rs 12.12 crore CSR obligation and supported education, health, livelihoods and conservation programmes.
NEW DELHI (India CSR): Atul Limited, a chemicals manufacturing company, spent Rs 12.14 crore on Corporate Social Responsibility (CSR) activities in FY 2025-26, reaching 3,26,652 beneficiaries through 37 projects focused on education, healthcare, livelihoods, women empowerment, environmental conservation and rural development, according to the company’s Integrated Annual Report 2025-26.
The company’s prescribed CSR obligation for the year stood at Rs 12.12 crore, based on an average net profit of Rs 606 crore for the three preceding financial years. Atul Limited reported spending Rs 12.14 crore, resulting in an excess spend of Rs 2 lakh over the statutory requirement.
A significant share of the company’s CSR work was implemented through Atul Foundation, which carried out programmes in rural and underserved communities. The report highlights initiatives in education, primary healthcare, government welfare access, vocational training, women-led self-help groups, water conservation and plantation.
CSR Spending
Under Section 135 of the Companies Act, 2013, eligible companies are required to spend at least 2% of their average net profit from the preceding three financial years on approved CSR activities.
Atul Limited reported an average net profit of Rs 606 crore for the purpose of calculating its CSR requirement for FY 2025-26. Its prescribed CSR obligation was Rs 12.12 crore.
The company spent Rs 12.14 crore during the year, exceeding the prescribed amount by Rs 2 lakh.
According to the report, the CSR expenditure was spread across 37 projects. Education, healthcare, environmental conservation, livelihoods, women empowerment and rural infrastructure were among the main areas of intervention.
The source material also states that Rs 10 lakh was spent on independent impact assessments during the year.
The available information does not separately state whether any administrative overheads were included in the total CSR expenditure or whether any excess amount has been carried forward for set-off against future obligations. These details should be verified from the statutory CSR annexure.
Atul Foundation
A large part of Atul Limited’s social development work was implemented through Atul Foundation.
During FY 2025-26, the Foundation reportedly received Rs 13 crore from Atul Limited and its associate, joint venture and subsidiary entities.
It also received Rs 13.14 crore from government sources, individuals and other organisations.
These receipts indicate that the Foundation’s overall programme portfolio was larger than Atul Limited’s standalone CSR expenditure. However, the two figures should not be combined with the company’s Rs 12.14 crore CSR spend without examining the source-wise utilisation and project accounting.
The Foundation implemented programmes across education, health, empowerment, conservation and rural infrastructure.
Education Programmes
Education accounted for Rs 3.72 crore of Atul Limited’s CSR expenditure during FY 2025-26.
One of the major initiatives was the Atul Adhyapika Project, which supports local women working as teachers in tribal and rural communities.
The programme supported 96 adhyapikas and reached 15,554 children across 182 schools and anganwadis.
The model is intended to improve access to basic learning support in communities where teaching resources may be limited.
Another programme, Atul Adhigam, uses a Mobile Science Laboratory to provide practical science learning to students in rural schools.
The initiative reached 2,871 students across 23 schools during the year.
The company also reported educational infrastructure support benefiting 9,053 individuals and the distribution of education kits to 4,597 children.
The report provides beneficiary numbers for these activities, though it does not provide detailed learning outcome data such as attendance improvement, examination performance, retention rates or school-level comparisons.
Health Support
Atul Limited allocated Rs 3.01 crore for health promotion and another Rs 73 lakh for healthcare and sanitation-related projects.
The Atul Foundation Health Center provided outpatient, diagnostic and emergency healthcare services to 22,937 individuals during FY 2025-26.
The Sampoorna Project, focused on adolescent and women’s health, reached 19,944 beneficiaries through screening, awareness and anaemia-related interventions.
The company also supported health camps, eye check-ups and blood donation activities that reached 30,173 people.
The Valsad Raktadaan Kendra, supported by Atul, collected 24,462 units of blood during the year, according to the report.
The disclosure does not provide separate expenditure for each health intervention or clinical outcome indicators such as treatment completion, disease detection rates or referral follow-up.
Livelihood Support
The company spent Rs 69 lakh on vocational skills and Rs 27 lakh on livelihood and women empowerment programmes.
The Adhikar Project helped rural communities access government welfare schemes.
According to the report, the initiative supported 45,360 vulnerable individuals in accessing 36 different types of government schemes.
The programme is significant because access to government entitlements can affect household income, social protection, pensions, health benefits and other forms of public support.
The company also implemented Atul Uttara, a programme focused on women-led self-help groups.
The initiative supported 337 self-help groups involving 3,749 women.
Separately, 2,008 students received vocational training through institutions including the Atul Institute of Vocational Excellence and the Atul Rural Development Fund.
The company also reported supporting the development of 57 micro-entrepreneurs.
The report does not provide detailed placement rates, post-training income changes, enterprise survival rates or loan repayment data.
Environmental Action
Environmental conservation received Rs 1.70 crore during FY 2025-26.
Under the Sanjeevani programme, Atul Limited reported planting 1,76,340 trees during the year.
The programme also included eight Miyawaki forests and more than 1.59 lakh mangroves.
The company further implemented water conservation measures through 229 natural resource management structures, including check dams and ponds.
According to the report, these interventions conserved 8,410 lakh litres, or about 84.1 crore litres, of water during the 2025 monsoon.
The water-related interventions reportedly benefited 640 farmers across 130 villages.
The scale of water conservation is substantial, but the report would be strengthened by additional information on storage capacity, groundwater recharge methodology, maintenance arrangements and independent verification.
Similarly, plantation impact is better assessed through survival rates, growth monitoring and ecological restoration data rather than plantation numbers alone.
Rural Infrastructure
Atul Limited spent Rs 1.36 crore on rural development infrastructure.
The company reported renovating eight anganwadis, creating improved facilities for 418 children.
It also developed three children’s parks in rural areas.
These projects were designed to improve community facilities and provide safer and more accessible spaces for children.
The report does not provide village-wise expenditure or information on maintenance responsibilities for the infrastructure created.
Such details are useful in assessing whether community assets remain functional after project completion.
Emergency Relief
Atul Limited also reported providing support to 165 people affected by a cyclone during FY 2025-26.
Emergency relief formed a smaller part of the company’s overall CSR programme but addressed immediate needs arising from a natural disaster.
The report does not provide details on the location of the cyclone-affected communities, type of relief provided or expenditure incurred.
More detailed disclosure would help distinguish between short-term emergency assistance and longer-term rehabilitation support.
Impact Assessment
The company spent Rs 10 lakh on independent impact assessment during FY 2025-26.
Third-party impact assessments can help companies evaluate whether CSR projects are achieving their intended social and environmental outcomes.
The company said these assessments were used to review the effectiveness of programmes and refine implementation strategies.
The source material, however, does not provide the names of all projects assessed, the independent agencies involved, sample sizes, methodologies or detailed findings.
Publishing more complete impact assessment results would allow stakeholders to compare reported expenditure with measurable outcomes.
CSR Governance
Atul Limited’s CSR Committee was chaired by Independent Director Sujal Shah and included Managing Director Sunil Lalbhai.
The committee is responsible for reviewing the CSR policy, annual action plan, project selection, fund utilisation and monitoring.
The company’s CSR governance framework also includes oversight of implementing organisations and impact assessment.
The report states that programmes were aligned with development areas permitted under Schedule VII of the Companies Act.
Further disclosures on implementing agency registrations, utilisation certificates and board-level monitoring would add to transparency.
Overall Impact
Atul Limited reported reaching 3,26,652 beneficiaries through its CSR activities during FY 2025-26.
The largest beneficiary groups were associated with education, access to welfare schemes, healthcare, women’s empowerment and environmental programmes.
The company’s CSR spending of Rs 12.14 crore was slightly above its prescribed obligation of Rs 12.12 crore.
The disclosure also provides detailed programme-level data for several initiatives, including 15,554 children reached through the Atul Adhyapika Project, 22,937 individuals served through the health centre, 45,360 people supported under the Adhikar Project and 3,749 women participating in self-help groups.
At the same time, many of the reported figures represent programme reach rather than long-term social outcomes.
More data on learning gains, household income, health outcomes, plantation survival, groundwater impact, employment retention and community asset utilisation would make the CSR report more useful for independent assessment.
Key Facts
| Particulars | Details |
|---|---|
| Company | Atul Limited |
| Financial Year | FY 2025-26 |
| Business Sector | Chemicals manufacturing |
| Average Net Profit | Rs 606 crore |
| Prescribed CSR Obligation | Rs 12.12 crore |
| Actual CSR Spending | Rs 12.14 crore |
| Excess CSR Spend | Rs 2 lakh |
| Total CSR Projects | 37 |
| Total Beneficiaries | 3,26,652 |
| Education Spending | Rs 3.72 crore |
| Health Promotion Spending | Rs 3.01 crore |
| Healthcare and Sanitation | Rs 73 lakh |
| Vocational Skills | Rs 69 lakh |
| Livelihood and Women Empowerment | Rs 27 lakh |
| Environmental Conservation | Rs 1.70 crore |
| Rural Infrastructure | Rs 1.36 crore |
| Impact Assessment Cost | Rs 10 lakh |
| Children under Atul Adhyapika | 15,554 |
| Adhyapikas Supported | 96 |
| Schools and Anganwadis Covered | 182 |
| Mobile Science Lab Students | 2,871 |
| Health Centre Beneficiaries | 22,937 |
| Sampoorna Beneficiaries | 19,944 |
| Adhikar Beneficiaries | 45,360 |
| Women in SHGs | 3,749 |
| Youth in Vocational Training | 2,008 |
| Trees Planted | 1,76,340 |
| Water Conserved | 8,410 lakh litres |
| Farmers Benefited | 640 |
| Villages under Water Projects | 130 |
Frequently Asked Questions
How much did Atul Limited spend on CSR in FY 2025-26?
Atul Limited reported CSR expenditure of Rs 12.14 crore during FY 2025-26.
What was Atul Limited’s CSR obligation?
The company’s prescribed CSR obligation for the year was Rs 12.12 crore.
Did Atul Limited spend more than its CSR requirement?
Yes. It spent Rs 2 lakh more than its prescribed CSR obligation.
How many people benefited from Atul Limited’s CSR programmes?
The company reported reaching 3,26,652 beneficiaries across 37 CSR projects.
What were Atul Limited’s main CSR focus areas?
The main areas were education, healthcare, livelihoods, women empowerment, environmental conservation and rural development.
How much did Atul Limited spend on education?
Education-related programmes received Rs 3.72 crore during FY 2025-26.
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