We help companies identify trusted NGOs, evaluate CSR opportunities, structure impactful initiatives, and create measurable change through education, healthcare, sustainability, women empowerment and rural development projects.
How your CSR budget reaches communities
Corporate Social Responsibility (CSR) in India is governed by Section 135 of the Companies Act, 2013 and the CSR Rules of 2014, as amended. It mandates that qualifying companies allocate a minimum of 2% of their average net profits of the preceding three financial years toward socially beneficial activities listed in Schedule VII of the Act.
Unlike a voluntary initiative, CSR in India carries a legal obligation with financial penalties for non-compliance since the 2021 amendment. Companies that fail to spend must transfer unspent amounts to designated government funds — and must justify any shortfall in their Board Report.
Whether you are a large conglomerate doing CSR for the first time or an established company looking to streamline fund utilisation through verified NGOs, i-NEXUS provides end-to-end CSR advisory — from policy drafting to final MCA filings.
We analyse your company's financials across the preceding three years to calculate your exact CSR obligation under Section 135. We identify whether your company crosses the net worth, turnover, or net profit threshold.
We draft a board-ready, MCA-compliant CSR Policy covering your chosen focus areas, implementation model, CSR committee structure, monitoring mechanism, and annual budget allocation.
We identify verified, CSR-1 registered implementing agencies aligned with your chosen Schedule VII activities — from education and health to environment and rural development — and conduct due diligence before engagement.
We structure CSR projects with clear deliverables, timelines, and disbursement schedules to ensure the full CSR budget is deployed purposefully before the financial year end — avoiding unspent transfer penalties.
We set up impact monitoring systems, collect utilisation certificates and outcome reports from implementing agencies, and maintain audit-ready documentation throughout the project lifecycle.
We prepare and file the mandatory CSR-2 Annual Report with the MCA, disclosing project-wise spend, implementing agencies, impact achieved, and any unspent amounts — ensuring full regulatory compliance.
Since 2021, all CSR implementing agencies must hold a valid CSR-1 registration from the MCA. Any spend through an unregistered entity does not qualify as valid CSR expenditure. We maintain a curated network of verified, CSR-1 registered partners across India.
Verified NGOs running schools, digital literacy centres, vocational training, and mid-day meal programmes across underprivileged communities.
Partners operating mobile health clinics, clean water access projects, rural sanitation drives, and maternal and child health programmes.
Agencies focused on afforestation, solid waste management, renewable energy promotion, and climate resilience in rural areas.
Organisations running self-help groups, livelihood promotion, gender-based violence prevention, and entrepreneurship programmes for women.
Activities your CSR spend can legally cover under the Companies Act
Based on audited financials of the preceding three years, calculate the 2% mandatory spend and get Board approval for the CSR budget and annual action plan at the start of the financial year.
Formalise agreements with CSR-1 registered NGOs or implementing agencies. Disburse funds in tranches tied to project milestones. Maintain MOU/agreement documentation for audit purposes.
Conduct periodic reviews with implementing partners. Collect utilisation certificates, photographic evidence, and beneficiary impact data. Flag underperformance early to reallocate funds if needed.
Ensure full or near-full deployment of the CSR budget. Any unspent amount related to ongoing projects must be parked in a special bank account within 30 days of year-end, else transferred to a designated fund within 6 months.
Prepare and file Form CSR-2 (Annual Report on CSR Activities) with the Ministry of Corporate Affairs, covering project-wise expenditure, agency details, and impact achieved. Late filing attracts additional fees and penalties.
Full legal advisory on whether your company is covered, how to constitute a CSR committee, and what obligations apply — including handling notices for past non-compliance.
Drafting or reviewing your CSR Policy to ensure it covers all required elements — focus areas, budget, committee roles, monitoring framework, and website disclosure requirements.
Identifying, vetting, and shortlisting CSR-1 registered implementing agencies that match your sector focus, geography, and impact goals — with complete background checks.
Helping NGOs and implementing agencies register on the MCA portal with Form CSR-1 — a mandatory prerequisite before they can receive any CSR funds from companies.
End-to-end preparation and filing of Form CSR-2 with the MCA — including compiling project data, impact metrics, agency details, and financial reconciliation for the Board Report.
For companies choosing to implement CSR directly — we design project blueprints, beneficiary identification frameworks, and documentation systems for internally executed CSR projects.
Every recommendation is grounded in the Companies Act, MCA circulars, and the latest CSR amendment rules — not generic templates.
We maintain a curated, actively monitored database of CSR-1 registered NGOs across sectors and geographies — ready for immediate engagement.
We track your CSR calendar proactively — no missed unspent transfer deadlines, no late CSR-2 filings, no penalties or Board Report flags.
We help you go beyond box-ticking — identifying projects where your CSR investment creates visible, documentable change for communities and stakeholders.
Whether you're approaching CSR for the first time or looking to optimise an existing programme, our advisors will guide you step by step. Get a free consultation and understand your obligations clearly before you commit a single rupee.
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Answers to the questions companies and compliance officers actually search for — not boilerplate.
