EVERYTHING YOU ALWAYS WANTED TO KNOW ABOUT CSR.

An online I-Book by Lock

R.C.,EX AGM Nabard and Concept by Kausik D.

As per the Schedule VII of the Companies Act, 2013 the thrust areas of CSR activities are as follows:
Eradicating hunger, poverty and malnutrition, promoting preventive health care and sanitation and making available safe drinking water.

1. Definitions and Concept of CSR; 12. Monitoring Mechanism and Tools;

2. History and evolution of CSR (International Generic) 13. Evaluation (Concurrent and Final Evaluation);

3. History and Evolution of CSR (Indian, Detailed); 14. Social Impact Assessment and CSR Audit;

4. International frameworks; 15.Brand Building and Corporate Image;

5. Issues in Indian Economy and Social Development; 16.Reporting Framework (Dummy filling);

6. Government Expectations, Roles and Responsibilities (Development Centric 17.Case Studies(Sector specific);
Agenda);
18. Role of Civil Society;
7. Evolution of Indian CSR framework (Pre Companies Act 2013);
19. Role of Social Entrepreneurs;
8. Companies Act 2013;
20. Role of Supply Chain;
9. Corporate Governance and CSR;
21. Role of banking/Investors;
10. Preparation of CSR Policy and Process of Policy Formulation;
22. Sustainable Development (SD);
11. Project and Programmed Mode;
23. Business Case Models for CSR
 As per the provisions of section 135(5), the
‘Corporate Social
Board of every company referred to in sub-
Responsibility (CSR) is the
section (1), shall ensure that the company
spends, in every financial year, at least two
commitment of the
percent (2%) of the average net profits of
the company made during the three
corporation to its
immediately preceding financial years, in
stakeholders to conduct
pursuance of its Corporate Social
Responsibility Policy.
business in an
economically, socially and
environmentally
sustainable manner while
recognizing the interests
of its stakeholders.’
-WBIDC
 Key CSR issues:
Corporate Social Responsibility is a management concept whereby
companies integrate social and environmental concerns in their business Environmental management,
operations and interactions with their stakeholders. CSR is generally eco-efficiency, responsible
understood as being the way through which a company achieves a sourcing, stakeholder
balance of economic, environmental and social imperatives (‚Triple- engagement, labor standards
Bottom-Line- Approach‛), while at the same time addressing the and working conditions,
expectations of shareholders and stakeholders. In this sense it is employee and community
important to draw a distinction between CSR, which can be a strategic relations, social equity, gender
business management concept, and charity, sponsorships or balance, human rights, good
philanthropy. Even though the latter can also make a valuable governance, and anti-
contribution to poverty reduction, will directly enhance the reputation of corruption measures.
a company and strengthen its brand, the concept of CSR clearly goes
beyond that.
Promoting the uptake of CSR amongst SMEs requires approaches that
fit the respective needs and capacities of these businesses, and do not
adversely affect their economic viability. UNIDO based its CSR
A properly implemented CSR concept can bring along a variety of competitive advantages, such as enhanced access to capital
and markets, increased sales and profits, operational cost savings, improved productivity and quality, efficient human resource
base, improved brand image and reputation, enhanced customer loyalty, better decision making and risk management
processes.

programmed on the Triple Bottom Line (TBL) Approach, which has proven to be a successful tool for SMEs in
the developing countries to assist them in meeting social and environmental standards without compromising
their competitiveness. The TBL approach is used as a framework for measuring and reporting corporate
performance against economic, social and environmental performance. It is an attempt to align private
enterprises to the goal of sustainable global development by providing them with a more comprehensive set of
working objectives than just profit alone. The perspective taken is that for an organization to be sustainable, it
must be financially secure, minimize (or ideally eliminate) its negative environmental impacts and act in
conformity with societal expectations.

As per the Schedule VII of the Companies Act, 2013 the thrust areas of CSR activities are as follows:

(a) Eradicating hunger, poverty and malnutrition, promoting preventive health care and sanitation and making
available safe drinking water.

(b) Promoting education, including special education and employment enhancing vocation skills especially
among children, women, elderly, and the differently abled and livelihood enhancement projects.
In the backdrop of mounting importance and growing voice of NGOs in development in general, this E-Book
has been projected so that it can be comprehensive guide for varied bodies in similar line to discuss ,debate and
disseminate information on their work, strategies
and results .Thus the key objectives of the project
are to assist new aspirants willing to form a new What is an NGO?
NGO and also the already existing NGOs in
enhancing and improving their programmes and
activities; to affect a better understanding of NGOs in general; and to enable NGOs to network at local,
regional and international levels.
Quite simply, an NGO is (a) formally or informally organized around shared purposes; (b) nongovernmental,
and so not part of the state apparatus’s) (c) self-governing, rather than externally controlled; and (d) voluntary
both in the sense of being non-compulsory and in the sense of non-compulsory and in the sense of voluntary
involvement in their government or operations.

As per the Schedule VII of the Companies Act, 2013 the thrust areas of CSR activities
are as follows:
Promoting gender equality, empowering women, setting up homes and hostels for
women and orphans; setting up old age homes, day care centers and such other
facilities for senior citizens and measures for reducing inequalities faced by socially
and economically backward groups.
As per the Schedule VII of the Companies Act, 2013 the thrust areas of CSR activities are as follows:

(a) Eradicating hunger, poverty and malnutrition, promoting preventive health care and sanitation and
making available safe drinking water. (b) Promoting education, including special education and employment
enhancing vocation skills especially among children, women, elderly, and the differently abled and livelihood
enhancement projects.

(c) Promoting gender equality, empowering women, setting up homes and hostels for women and orphans;
setting up old age homes, day care centres and such other facilities for senior citizens and measures for
reducing inequalities faced by socially and economically backward groups.

(d) Ensuring environmental sustainability, ecological balance, protection of flora and fauna, animal welfare,
agro forestry, conservation of natural resources and maintaining quality of soil, air and water.

(e) Protection of national heritage, art and culture including restoration of buildings and sites of historical
importance and works of art; setting up public libraries; promotion and development of traditional arts and
handicrafts.

(f) Measures for the benefit of armed forces veterans, war widows and their dependents.

(g) Training to promote rural sports, nationally recognized sports, Paralympics sports and Olympic sports.

(h) Contribution to the Prime Minister’s National Relief Fund or any other fund set up by the Central
Government for socio-economic development and relief and welfare of the Scheduled Castes, the Scheduled
Tribes, other backward classes, minorities and women.

5 (I) Contributions or funds provided to technology incubators located within academic institutions which
are approved by the Central Government.

(j) Rural development projects.

Writing a Concept Note
 Only about 18% of all INDIAN companies surveyed met
the mandatory 2% spending norm. The Economic Times,
INDIA

A concept note is a summary of a proposal containing a brief description of the idea of the project
and the objectives to be pursued. In some financing programs, funding agencies require a concept
note before the submission of a full proposal, in order to decide whether the proposed project is in
line with the priorities of the program and to eliminate proposals that are not likely to be funded.
Concept notes are also submitted to donors without a formal call for proposals, who prefer to
understand a project through a brief summary rather than a full-fledged proposal document. This
factsheet contains a set of guidelines on how to write a concept note, offering also a template to help
you drafting an eye catching document to ensure the success of your project.
Concept notes have many advantages for seeking funds, as it practically gives a framework for ideas
when they are organized on paper .It is also the first expression of the project and gives the
flexibility for the organization to work and re-work on idea before presenting it to the donor .
Concept papers help donor assess whether or not the proposed project is aligned with its funding
priorities and enables them to offer suggestions to the applicant before the submission of a full
proposal .As a concept note is much shorter than a full project proposal, less time and resources are
needed to prepare a full project proposal.

The preparation of concept notes costs time and money, and only in specific cases the project idea
will fit a call of proposals .Financing programs requesting concept notes for the first step of the
selection process usually demand documents with a number of pages and words, which are not
enough to communicate the project idea, making the preparation of a concept note a challenge for
the participants. Concept notes are generally binding documents submitted to donor agencies. After
a participant has been invited to submit a full proposal, usually the aim of the project should be kept
 for the second step. However, the most you will research and
Corporate Social Responsibility (CSR) is the prepare the document, you will find that the idea could be changed
commitment of the corporation to its
stakeholders to conduct business in an
and even improved, but it might not be accepted by the selection
economically, socially and environmentally committee.
sustainable manner while recognizing the
interests of its stakeholders. WBIDC, through
industrialization, strives to ensure the overall
socio-economic development of the state on
a sustainable manner. Through its activities
related to Corporate Social Responsibility
WBIDC intends to evolve different
participatory and need-based initiatives, in
conformity with the Schedule VII of the
Companies Act, 2013 as notified by the
Ministry of Corporate Affairs of Government
of India, for upliftment of living standard of
people residing in the neighborhood area of
Industrial Park/ Project.

-WBIDC-
A concept note is a brief outline of your proposed project. [As per the provisions of section
‚The purpose of a concept paper, from the funding agency’s 135(5), the Board of every company
point of view, is to help applicants develop more referred to in sub-section (1), shall
competitive proposals and to save time by eliminating ensure that the company spends, in
proposals that are not likely to be funded. The applicant’s every financial year, at least two
purpose in developing a concept paper is to capture the percent (2%) of the average net profits
of the company made during the three
interest of the funding agency and demonstrate that the idea
immediately preceding financial years,
they are proposing is worthy of further consideration.
in pursuance of its Corporate Social
Therefore, the first sentences of a concept paper are very
Responsibility Policy.]
important. You want the funding agency representatives or
board members to continue reading!‛ . ‚Any proposal needs the involvement of different team
members, such as from the technical, financial and administrative side. Input from stakeholders or
other specialists with different backgrounds helps bring in the necessary expertise, but also a larger
variety of ideas on how to solve a particular issue and achieve the previously agreed objectives. To
manage the proposal development in an efficient way it is advisable to assign the lead role to one
specific person. This person is then responsible for the coordination of the overall proposal
development, for communication with potential funders and for making sure that all different pieces
 Provided that the company shall give preference to the local area and areas around it where it operates, for spending the amount earmarked for
Corporate Social Responsibility activities provided further that if the company fails to spend such amount, the Board shall, in its report made
under clause (0) of sub-section (3) of section 134, specify the reasons for not spending the amount.

of input are brought together in a consistent and coherent text

In order to prepare a successful concept note, you will have to spend time carefully thinking and
planning the action. How well you plan the action will largely influence how good the actual results
are. The planning is perhaps the most critical stage of a project and this should reduce the risk of
you preparing a concept note that is rejected by the donor agencies. To ensure that the project will
contribute to the implementation of the overall action plan for a sustainable sanitation and water
management in your locality, the activities of the concept note to be drafted should aim at meeting
at least one of the objectives of the overall strategy and/or community action plan.
The length and the format for writing a concept note actually depend upon the donor agency.
Usually donors do not have a format for a concept note as they have for a full proposal. But there
are some agencies that issue solicitation for concept notes based upon a basic format given in their
guidelines for funding request. In general, it is important to keep in mind that it should be the
shortest possible text for the project idea. So, the shorter the better! Most donor agencies request a
minimum of three pages to a maximum of five pages.
Any surplus arising out of the CSR projects or programmers or
activities shall not form part of the Business profit of the
Corporation.
 1. Title: it should be snappy, informative, and distinctive. It may be divided into two parts with
the first one being short and catching the readers’ attention and the second one more ‘serious’
and informative.
2. Background: it may be composed following two guiding questions: 1. why it is crucial to
address the problem identified? 2. What has already been done to solve the problem?
3. Objectives: they should relate to the more general objectives as previously agreed and entered
into the local action plan.

This allocation will not lapse in case it remains unutilized at the end of financial year. If due to some reason, the budget of a year remains
unutilized, the same would not lapse. Instead, it would be carried forward to the next year for expenditure on Corporate Social Responsibility
activities, which were planned for implementation in the previous year, but could not be completed due to some reason.
4. Outputs: they should be directly related to the project objectives. Typically they are tangible
items, such as a newly constructed technical facility, the publication of information materials,
or events, such as workshops or stakeholder meetings. Depending on the project in question,
intangible items might also be mentioned, such as a rise in awareness.
5. Activities and duration: a summary of the planned activities to achieve the project objectives
should be included here.
6. Beneficiaries and impacts: this section will be important for getting ‚buy-in‛ from the donor.
It should contain: The expected benefits, both in quantitative and qualitative terms, and when
and where they will occur; the underlying assumptions and the reasons why these benefits can
be expected; for a specific group of beneficiaries; Considerations concerning how and by
whom the impacts will be assessed.
7. Project management (includes monitoring and evaluation): this section should explain how the
objectives will be achieved and how the project will be managed and evaluated. It should
become clear who will lead the project and what roles and responsibilities the various people
in charge of tasks such as financial management, monitoring and evaluation will have.
8. Budget (only if requested by the donor agency): before drawing up the budget, it is necessary
to get an overview of the inputs needed to achieve the objectives. These may be, for example:
people, travel costs, vehicles, equipment, supplies, services, works, facilities and overheads.
More Tips for the Development of your Concept Note:

 Do not overwhelm the reader with details, but avoid sounding vague or unsure about what you
want to accomplish. Be positive and definite.
 Consider your audience. In most cases, you will have to write different concept notes for
different donors for the same issue. Only when your concept note fits into the framework of
the donor, your request will have a chance. Get as much information as possible on objectives,
‚hot topics‛ and interests of the organization you are sending the concept note to.
 Consider your language. If your concept paper is going to be reviewed by scientists in your
field, scientific terms and technical jargon may be acceptable. However, if your proposal is
 being reviewed by generalists or lay persons, this type of language will not communicate your
ideas effectively.
 Only include budgetary information if it is specifically requested.
 Appearance is important. This concept paper represents you! The type size should be large
enough to read easily, and margins should be standard size. Check for spelling errors before
submission. Attention to details is important. Number all pages. Place your name and date in
the header. Include your contact information with the concept paper.
 Identify a door opener if you are not writing your concept note for an announced call from the
organization. Sending random concept notes to the general address of an organization are
rarely successful. If you do not know anybody who could introduce you to somebody of the
targeted organization, try to establish personal contact by phone or within a meeting. Only
once you have convinced somebody who supports your concept idea within the donor
organization, you will have a realistic chance with a ‚wild‛ concept note submission.

Monitoring:
‘The overall monitoring of Corporate Social Responsibility Plan of the
corporation shall also be carried out by the duly constituted committee’
Many private donor agencies ask for a concept paper to be submitted for review prior to the
submission of a full proposal. In recent years international and state’s agencies have begun to
encourage the use of concept papers as a way for applicants to obtain informal feedback on their
ideas and projects prior to preparing a proposal as well. Concept notes are especially common in
larger projects – such as the construction of an infrastructure – which often cannot be financed
solely through the financial resources of a local government’s budget. In such cases, additional
funding from external sources will be necessary.

Organization setup
‘The CSR projects in the Company shall be implemented under the guidance of the
Board’s Sub-Committee on CSR comprising of three or more Directors out of which at
least one Director shall be an Independent Director. The CSR Sub-Committee of the Board
shall have the following responsibilities. (I) Formulate and recommend CSR policy to the
Board for approval. (ii)Recommend for approval of the Board the amount of expenditure
to be incurred on the activities in a financial year along with projects to be undertaken
earmarking funds for broad area-wise projects. (iii) Monitor from time to time the
implementation of the CSR projects undertaken by the Company.’
A Quick Guide on How to Write Powerful Concept Notes
In recent times, many donor agencies prefer their grant-seeking applicants to submit a
comprehensive concept note about their proposed project before submitting a full project proposal.
We have also observed this trend in many of the USAID and European Commission grant
applications. In some cases, these concept notes can be highly structured requesting in-depth
information about the project and in some other cases, it can just be an overview of the project idea.
Nevertheless, the concept note is your initial step to tap the donor agency for funding. If the idea is
interesting, you may be requested to submit a full proposal.
So what exactly is a concept note? How much time does it take in preparing it? What should go into
it? A concept note is a brief outline of the project you have in your mind. A simple version of it will
include an introduction, a background, proposed objectives and results and a budget overview.
Ideally, it should not be more than 2-3 pages unless the donor agency has specific requirements. If
you wish to supply extra information, you can always annex documents such as your organization
profile. According to the ProPack: The CRS Project Package by Catholic Relief Services (CRS), a
concept note can be produced in a matter of hours. In some other cases, it can also take a few days.
But research is quite critical in both the cases and experienced planners develop extensive notes and
organize meetings with project stakeholders (mainly the beneficiaries of the project) before starting
to write a concept note. The concept note is not only an important document for making your first
contact with the donor agency; it is also the basic layout to your project plan. The layout will form
the foundation to develop a larger proposal document soon after you hear a positive feedback from
the grant making agency. In this guide, we will discuss some important tips and tricks in writing
successful concept notes with examples. If you have a project idea in mind and you know the right
donor agency to apply, then it is fairly easy to come up with a proper concept note. So the first step
here is your project idea! For example, if you see extreme poverty around you and you wish to
address this by introducing certain livelihood measures that will boost the income of the poor
people, then this is your project idea. You should then start searching for your donor agencies that
can possibly fund your idea. It is easier to write the concept note after you have identified your
donors because there are vast differences in their systems of accepting your project idea. Like
mentioned earlier, some donors accept concept notes in certain format only while others just request
a simple narration. Further, donor interests will vary and it may not necessarily be the same as you
think. So your concept note has to be molded in such a manner that it draws the attention of the
donor based upon mutual interests. For this to happen, you may need to research and learn more
about your donor.
Once you have successfully identified your donor agency and your project idea is ready, you can
start working on your concept note. In order to refine your project idea, one of the best ways is to
ask yourself questions. Remember that your project idea is raw and unstructured – nobody will
every understand neither it nor any donor agency will relate to it unless you refine and give it a
proper structure. To give it a proper structure, you need to refine it as much as possible.
When you start asking yourself questions about the idea, it will be easy to refine and bring clarity to
it. For example, you desire to eliminate poverty existing within a community. You can ask yourself
why there is so much poverty. People may be uneducated and there may be unemployment
problems. You can further ask yourself why there the issues of lack of education and employment
are prevalent amongst these people. You will find reasons such as poor awareness, lack of
educational facilities and no stable sources of livelihood.
In the process of asking these questions, you can start making visits to the community i.e. the
stakeholders and start discussing with them about the problem. Of course, in most cases, the
community may not be as analytical as you are and they may just blame the government. But some
insights from them will be useful.
Once you have discussed the problems, you can start thinking about the solutions. If there are no
educational facilities or no means of employment, you can explain your concept note that you wish
to address these problems by launching interventions like opening a school or helping an existing
local school with new infrastructure or teachers or introducing a new livelihood mechanism that can
boost the income of the household families.
Implementation: The approved initiatives (projects selected) shall preferably be
implemented through various local Government Administrations/ agencies or NGOs.
Once the basic structure of your concept note is ready, you can start asking other questions like how
long will take to address this problem, what will be the geographical scope of your project, who will
be the actual beneficiaries (farmers, women, children etc), what will be the resulting change after
you have implemented the project and above all these, what is the uniqueness of your project.
Remember that thousands of other grant-seekers are simultaneously applying for the same grant and
you need to convince the donor that your project is different when compared to others. Donors often
emphasize on innovation to address social problems.
The Title
An unstructured concept note should ideally have a title, submitted by, date of submission as the
primary information in the header section. Preferably, the title should be short but make sure it
reflects the overall idea of the project that resonates with the donor’s objectives.
Introduction or Background
The first section of the project should be an ‘introduction’ or ‘background’ of the project where you
can state the problem you are trying address and also explain what are the root causes of this
problem. You can conclude this section with the ‘opportunity’ available for you to make the
intervention and address the problem. Usually, the ‘opportunity’ can be in form of your own skills
that can used to reduce the problem or a government policy.
Remember to give references in your narrative so that you can establish authority to the facts given.
For example, if you explain that there is extensive poverty in the region, you need to supply some
data and a reference. Also, try to give numbers in terms of men, women and children getting
affected from the overall situation. In this way, you can ensure that gender has been integrated from
the planning stage itself.

Goal and Objectives

List out the goal and objectives in this section. The goal is usually the long-term impact like
‘reduction in poverty’ or ‘improved living conditions of the people.’ It may not necessarily be
achieved.
Objectives have to be specific and if provide numbers, it will be more helpful. For example, 100
women will have access to newer sources of livelihood’. Also limit your objectives to 3 or 5 – the
lesser number of objectives, the more practical the approach will be.
Expected Results
This section briefly analyzes the result of your project. You can list out the results that the project
will achieve during the project period. For example, 100 households have increased income from
agriculture.’ Again, numbers can be very important while narrating expected results.
Innovation
A separate section explaining the uniqueness of your project will be very useful. As donors are
interested to see what new value you are going add to this project, this section will quickly
introduce them to the innovative approach you will use to address this problem. Although most
concept notes may not have this section, but if you include it, it will create a positive effect to the
donor agency.
Budget
The last section of the concept note will be the budget. Although detailed analysis is not required,
you would still need to submit a reasonable sense of how much money you are seeking from the
donor to execute the project. You can also give a quick breakup of the main items (not more than 5-
6). Any matching contribution from you or any other agency can also be mentioned here.

CSR Budget: 4.1 as per the provisions of section 135(5), the Board of every company referred to in sub-section (1), shall ensure that the

Company spends, in every financial year, at least two percent (2%) of the average net profits of the company made during the three

Immediately preceding financial years, in pursuance of its Corporate Social Responsibility Policy.
This mandate has thus opened new doors for Indian NGOs, and has provided a huge opportunity to
be tapped. But not many NGOs have been able to take advantage of this, and thus many still do not
have access to CSR funds, because of a number of reasons like lack of initiative, little understanding
of the scenario, no network, etc. So, here is a step-by-step guide for NGOs on how they may
mobilize CSR funds:

1. Understand the Clause 135 of Companies Act 2013:

In India, clause 135 of Companies Act of 2013 governs the CSR, and was passed on 29th of August
2013. NGOs need to understand the applicability of the clause on companies, its details, permitted
themes for intervention, etc. To give a snapshot, the CSR provisions in the act apply for companies
with an annual turnover of 1000 cores INR or more, and with more than 5 crores INR as net profit
for a year. The act mandates spending of at least 2% of the average net profit in three consecutive
years on CSR activities. The themes are also well-defined, along with what will be and what will
not be considered expense on CSR. NGOs may ask a legal consultant to understand the act better.

CSR BUDJET:

Provided that the company shall give preference to the local area and areas around it where it operates, for spending the amount earmarked for
Corporate Social Responsibility activities provided further that if the company fails to spend such amount, the Board shall, in its report made under
clause (0) of sub-section (3) of section 134, specify the reasons for not spending the amount.
2. Statutory requirements for NGOs: This allocation will not lapse in case it remains
unutilized at the end of financial year. If due to
some reason, the budget of a year remains
Most of the corporate donors donate only to those NGOs unutilized, the same would not lapse. Instead, it
which have certificates like 80G registration (Provides 50% would be carried forward to the next year for
expenditure on Corporate Social Responsibility
Income Tax exemption to the donor), 12A registration (Tax- activities, which were planned for implementation
free income for NGO), apart from NGO Registration in the previous year, but could not be completed
due to some reason.
certificate. It is in best interest of the NGO to get these
registrations done to increase the chances of receiving funds. Foreign companies may donate funds
only if the NGO has an FCRA (Foreign Contribution Regulation Act) registration. Ensure that your
NGO has all the documentation in place, and do not forget to renew these every year.

3. Map and understand the corporate donors in your area:

Map the existing companies in your area. Start by understanding their profile, preferences and
policies. Try to find out whether they are already undertaking some activities under CSR. And
finally, fix a meeting with the CSR team or HR.

4. Start building a network:

NGOs need to step-out and explore the various possibilities for funding. Events are being organized
by many agencies devoted for CSR. Online and offline campaigns are going on year-round. These
events provide a very good platform for active participation,
networking with prospective donors, and building relationships. CSR BUDJET-
These may result in fruitful associations in long run. Any surplus arising out of
the CSR projects or
5. Keep documented evidence ready: programmers or activities
shall not form part of the
Apart from the legal documents, corporate donors also look for Business profit of the
authentic evaluation reports, impact data, and third-party Corporation.
evaluations to ensure that NGO is credible, and is doing
outstanding work in its field. Make sure to keep the
documentation up-to-date. Monitoring:

The overall monitoring of

6. Look for resources required: Corporate Social
Indian companies are willing to provide support to NGOs in Responsibility Plan of the
terms of funding, and also in terms of volunteers for the projects. corporation shall also be
This will also give them a ‘hands-on’ experience of the NGO carried out by the duly
constituted committee.
sector.

7. Ask for feedback from your current donors:

Your current donors can help you in improving your systems and processes, but only if you ask for
their feedback. Make it a routine activity to ask them for feedback for your processes,
communication, engagement strategies and every new thing you implement.

8. Set expectations right:

It is very important to set the expectations right, since the beginning itself, in terms of requirement
of resources, activities under the project, intended outcomes and impact. While it is important to
aim for a positive impact for the target community, NGOs must let the donor know that timelines
also matter a lot. Social change is certainly not an overnight process, and many other factor come
into play in this context.

Eradicating hunger, poverty and malnutrition, promoting preventive health care and sanitation and making available safe drinking water,
Promoting education, including special education and employment enhancing vocation skills especially among children, women, elderly,
and the differently abled and livelihood enhancement projects, Promoting gender equality, empowering women, setting up homes and
hostels for women and orphans; setting up old age homes, day care centres and such other facilities for senior citizens and measures for
reducing inequalities faced by socially and economically backward groups, Ensuring environmental sustainability, ecological balance,
protection of flora and fauna, animal welfare, agro forestry, conservation of natural resources and maintaining quality of soil, air and
water, Protection of national heritage, art and culture including restoration of buildings and sites of historical importance and works of art;
setting up public libraries; promotion and development of traditional arts and handicrafts, Measures for the benefit of armed forces
veterans, war widows and their dependents, Training to promote rural sports, nationally recognized sports, Paralympics sports and
Olympic sports, Contribution to the Prime Minister’s National Relief Fund or any other fund set up by the Central Government for socio-
economic development and relief and welfare of the Scheduled Castes, the Scheduled Tribes, other backward classes, minorities and
women, Contributions or funds provided to technology incubators located within academic institutions which are approved by the Central
Government ,Rural development projects.
Eradicating hunger, poverty and malnutrition, promoting [

preventive health care and sanitation and making available

safe drinking water, Promoting education, including special
education and employment enhancing vocation skills
especially among children, women, elderly, and the
differently abled and livelihood enhancement projects, Promoting gender equality, empowering
women, setting up homes and hostels for women and orphans; setting up old age homes, day care
centres and such other facilities for senior citizens and measures for reducing inequalities faced by
socially and economically backward groups, Ensuring environmental sustainability, ecological
balance, protection of flora and fauna, animal welfare, agro forestry, conservation of natural
resources and maintaining quality of soil, air and water, Protection of national heritage, art and
culture including restoration of buildings and sites of historical importance and works of art; setting
up public libraries; promotion and development of traditional arts and handicrafts, Measures for the
benefit of armed forces veterans, war widows and their dependents, Training to promote rural
sports, nationally recognized sports, Paralympics sports and Olympic sports, Contribution to the
Prime Minister’s National Relief Fund or any other fund set up by the Central Government for
socio-economic development and relief and welfare of the Scheduled Castes, the Scheduled Tribes,
other backward classes, minorities and women, Contributions or funds provided to technology
incubators located within academic institutions which are approved by the Central Government
,Rural development projects.

CORPORATE

SOCIAL

RESPONSIBILITY

As per the provisions of section 135(5), the Board of every company referred to in sub-section (1), shall
ensure that the company spends, in every financial year, at least two percent (2%) of the average net
profits of the company made during the three immediately preceding financial years, in pursuance of
its Corporate Social Responsibility Policy.