Corporate Social Responsibility
Board Reporting & Disclosure Assistance
Support for CSR board papers, annual-report disclosures, MCA filings and website disclosure checks so reporting matches underlying CSR records.
- Estimate Cost
- ₹10,000 – ₹40,000
- Typical duration
- 5 days
Service overview
- Assistance in translating CSR compliance information into board and public disclosures
- The work links the company's CSR obligations, project delivery and the records used for board and annual reporting, so that disclosures reflect actual activities and spending, not only the stated policy
Who needs it? / When is it needed?
Companies subject to Section 135 and their CSR committees, boards or finance teams.
Support is useful when preparing for board approval and annual disclosures.
What to expect from the WCP Professionals
WCP professionals would verify the underlying CSR spend and activity data, check statutory disclosure requirements and prepare board and annual-report language.
How the work would proceed:
- WCP professionals would collect the approved CSR policy, expenditure figures, project updates and implementing-agency information, then reconcile them with the finance team's records
- They would draft board and annual-report disclosures, check the related website or statutory disclosures within the agreed scope and flag information that is missing or inconsistent
- Management should verify the factual statements before approval or filing
Key deliverables
- CSR board note
- Annual-report disclosures
- Website disclosure checklist
- Filing support
Draft reports should be reconciled with the finance team's figures before they are finalised.
Standard turnaround time
3–7 working days after receiving complete CSR records.
Timing depends on receiving final financial and programme data from different teams and implementing partners.
Government fees, timelines & key outcomes
No separate government fee for preparing the disclosures. Form CSR-2 carries the normal MCA filing fee, and late filing attracts additional fees.
Key outcomes: a disclosure package that matches the company's underlying CSR records.
Forms & filings involved
- Annual report on CSR in the board's report (Annexure II format)
- Form CSR-2 filed with the MCA
- Website disclosure of the CSR committee composition, CSR policy and board-approved projects (Rule 9)
- Executive summary of any impact assessment, where applicable
Documents required
- CSR policy
- Project list
- Expenditure data
- Implementing-agency details
- Board minutes
- Utilisation records
Differences between finance and programme records should be reconciled before reporting.
What we need from you
Final CSR spend figures and supporting evidence from the finance and programme teams.
Management should confirm which projects were approved, what was actually delivered and whether any amount remains unspent or unutilised.
Important conditions
The disclosure should match the books and underlying project records.
Any conclusion about unspent amounts should be checked against the applicable year and rules.
Additional information
CSR obligations arise under Section 135 and the CSR Rules where the statutory thresholds are met.
CSR planning, implementation and reporting work best when connected through one annual calendar agreed between the board, finance team and programme owners.
The estimated cost covers indicative professional fees only. Government fees, stamp duty and taxes are payable at actuals.
How it works
- 1. Raise a service enquiry describing your requirement.
- 2. A Relationship Manager reviews it and opens it for bidding.
- 3. Pay into escrow and assign the professional you select.
- 4. Track progress to completion, then accept and release payment.
Frequently asked questions
What must a company disclose about CSR?
An annual report on CSR in the board's report, Form CSR-2 to the MCA, and its CSR committee, policy and approved projects on its website.
Who signs the annual report on CSR?
It is signed by the chairperson of the CSR committee and a director or the CEO, as part of the board's report.
Must the CSR policy be on the website?
Yes. Rule 9 of the CSR Rules requires the policy, committee composition and approved projects to be displayed on the company's website.
What if disclosed CSR figures don't match the books?
Differences must be reconciled before filing; inconsistent disclosures can draw MCA scrutiny and auditor qualifications.