Corporate Social Responsibility Services
CSR services under Section 135 — strategy, policy, budgeting, CSR-2 reporting, impact assessment and BRSR alignment by verified WCP professionals in India.
Corporate Social Responsibility under Section 135 of the Companies Act, 2013 applies to every company that, in the preceding financial year, had a net worth of ₹500 crore or more, a turnover of ₹1,000 crore or more, or a net profit of ₹5 crore or more. Such companies must spend at least 2% of their average net profits of the three preceding years on eligible Schedule VII activities.
WCP professionals help companies plan where that money goes, keep the spend eligible and documented, deal correctly with unspent amounts, and report it accurately to the board, the MCA and the public.
What is covered:
- CSR strategy, project pipeline and partner selection
- CSR policy drafting and governance
- Budgeting, fund allocation and unspent-amount handling
- Section 135 compliance, CSR-2 reporting and disclosures
- Impact assessment, stakeholder engagement and ESG / BRSR alignment
CSR work is best done before money is committed — an ineligible project cannot be counted towards the obligation after the fact.
Chartered AccountantCompany SecretaryCost & Works Accountant
9 services under Corporate Social Responsibility
Regulatory Compliance (Sec. 135, CA 2013)
Section 135 CSR compliance — applicability, 2% spend calculation, CSR committee, unspent amounts, CSR-2 filing and disclosures by WCP professionals.
Estimated Cost : ₹10,000 – ₹50,0005 days typical
CSR Policy Formulation & Advisory
CSR policy drafted or reviewed by WCP professionals — Schedule VII activities, approval process, monitoring and disclosure aligned to the CSR Rules, 2014.
Estimated Cost : ₹10,000 – ₹40,0007 days typical
CSR Strategy & Planning
Plan your CSR with WCP professionals — priority themes, eligible Schedule VII projects, partner shortlist, budgets and a board-ready implementation roadmap.
Estimated Cost : ₹25,000 – ₹2,00,00021 days typical
CSR Budgeting & Fund Allocation
CSR budgeting and fund allocation — annual action plan, project-wise budgets, utilisation tracking and unspent-amount handling by verified WCP experts.
Estimated Cost : ₹10,000 – ₹50,0005 days typical
Impact Assessment & Reporting
CSR impact assessment and reporting — outcome indicators, beneficiary data, case studies and board-ready impact reports from verified WCP professionals.
Estimated Cost : ₹1,00,000 – ₹5,00,00045 days typical
Board Reporting & Disclosure Assistance
CSR board reporting and disclosures — annual report on CSR, CSR-2 filing and website checks that match your CSR records, prepared by WCP professionals.
Estimated Cost : ₹10,000 – ₹40,0005 days typical
CSR Audit & Assurance Services
Internal CSR audit and assurance — test CSR spend, utilisation certificates and records against your policy and the CSR Rules before reporting. WCP experts.
Estimated Cost : ₹20,000 – ₹1,50,00014 days typical
Sustainability & ESG Alignment
ESG and sustainability alignment — BRSR and BRSR Core reviews, ESG gap assessment and policy support for listed and large companies, by WCP professionals.
Estimated Cost : ₹50,000 – ₹3,00,00030 days typical
Stakeholder Engagement & Communication
Map and consult CSR stakeholders, assess material concerns and communicate accurately — stakeholder engagement support from verified WCP professionals.
Estimated Cost : ₹25,000 – ₹1,50,00021 days typical
Frequently asked questions
- Which companies must spend on CSR?
- Any company that, in the immediately preceding financial year, had a net worth of ₹500 crore or more, a turnover of ₹1,000 crore or more, or a net profit of ₹5 crore or more.
- How much must be spent on CSR?
- At least 2% of the average net profits of the three immediately preceding financial years, on activities listed in Schedule VII of the Companies Act, 2013.
- Is a CSR committee always required?
- No. Where the annual CSR obligation does not exceed ₹50 lakh, the board itself can discharge the CSR committee's functions.
- What happens to unspent CSR money?
- Amounts for ongoing projects go to an Unspent CSR Account within 30 days of the year end and must be spent within three years; other unspent amounts go to a Schedule VII fund within six months.
- Which form is used to report CSR?
- Form CSR-2, filed with the MCA as an addendum to the financial statements, alongside the annual report on CSR in the board's report.
- Can CSR be done through an NGO?
- Yes, through an implementing agency registered with the MCA in Form CSR-1, such as a registered trust, society or Section 8 company with the required tax registrations.