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Audit of CSR Activities in India

Monitoring of CSR activities and its reporting is mandatory as per the Companies (Company Social Responsibility Policy) Rules 2014.

India CSR by India CSR
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According to the United Nations Industrial Development Organization, Corporate Social Responsibility (CSR) is a management concept whereby companies integrate social and environmental concerns in their business operations and interactions with stakeholders. CSR is generally understood as being the way through which a company achieves a balance of economic, environmental and social imperatives (Triple-Bottom- Line- Approach), while at the same time addressing the expectations of shareholders and stakeholders.

In India, with the enactment of the Companies Act, 2013 by the Ministry of Corporate Affairs, Government of India, it has now become mandatory for Companies to take up CSR projects on social welfare activities. CSR has played a very important role in supporting the social and economic development of the country during the Covid-19 pandemic.

Section 135 of The Companies Act, 2013 has made it mandatory for companies fulfilling certain criteria, to implement and report CSR policies. Rules framed thereunder and Notifications issued from time to time, has provided extensive guidelines on the activities to be undertaken by the companies and the reporting of the same in the Annual Report of the Company.

Effective CSR initiatives are closely linked to company strategy, and successful companies evaluate their sustainability impacts, risks and opportunities across the entire value chain from product design through the use and ultimate disposal by or recovery from, the end customer; from the supply chain, facilities and operations, through to distribution and logistics.

During the COVID-19 pandemic, CSR has played an even greater role with corporates, and individuals undertaking Corporate Social Responsibility projects over and above the minimum criteria determined by law. Corporates have stood by the Government, during the time of crisis to strengthen the country both socially and economically.

Monitoring of CSR activities and its reporting is mandatory as per the Companies (Company Social Responsibility Policy) Rules 2014. Also, it is the responsibility of the Company through the CSR Committee to monitor the funds of the Company which are to be utilized as per the CSR Policy of the Company.

Technical Guide on Accounting for Corporate Social Responsibility Activities

The Institute of Chartered Accountants of India (ICAI) published the Handbook on the Audit Corporate Social Responsibility (CSR) Activities. The CSR Committee of ICAI has brought out this Handbook on Audit of CSR Activities to provide detailed guidance on the auditing aspects of CSR spends and the roles and responsibilities of members of ICAI.

Technical Guide providing guidance on the accounting aspects of CSR expenditures. With the increasing importance of the CSR activities, it has been felt necessary to provide guidance to the industry and professionals on the auditing aspects of the CSR Expenditures. Requirement of audit of CSR activities seems not to be mandatory as per Companies Act 2013.

However, various provisions of the Companies (Corporate Social Responsibility Policy) Rules 2014 require the monitoring and reporting mechanism for CSR activities. Hence, monitoring of CSR activities and its reporting is mandatory as per the Companies (Company Social Responsibility Policy) Rules 2014. Also, it is the responsibility of the Company (through CSR Committee) to monitor the funds of the Company which are to be utilized as per the CSR Policy of the Company.

The Technical Guide will be a useful guide for complying with auditing requirements as per the Companies (Company Social Responsibilities Policy) Rules, 2014. The handbook consists of a detailed report on the implementation of CSR Activities; requirement of CSR Audit, the responsibility of Auditors and reporting requirement under CARO 2020 relevant to CSR.

CA. Pramod Jain, Chairman of the CSR Committee reported that during the COVID-19 pandemic, CSR has played an even greater role with corporates, and individuals undertaking Corporate Social Responsibility projects over and above the minimum criteria determined by law. Corporates have stood by the Government, during the time of crisis to strengthen the country both socially and economically.

“In India, with the enactment of the Companies Act, 2013 by the Ministry of Corporate Affairs, Government of India, it has now become mandatory for Companies to take up CSR projects on social welfare activities. CSR has played a very important role in supporting the social and economic development of the country during the Covid-19 pandemic,” CA Atul Gupta, the President of ICAI said.

Rusen Kumar is an Indian journalist writes on Corporate Social Responsibility (CSR) and Sustainability. He is founder of India CSR Network (indiacsr.in)

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India CSR is the largest media on CSR and sustainability offering diverse content across multisectoral issues on business responsibility. It covers Sustainable Development, Corporate Social Responsibility (CSR), Sustainability, and related issues in India. Founded in 2009, the organisation aspires to become a globally admired media that offers valuable information to its readers through responsible reporting.

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