Template Description

The CSR Implementation Report Template is a detailed and statutory-compliant reporting format designed for Indian companies governed by Section 135 of the Companies Act, 2013 and the Companies (Corporate Social Responsibility Policy) Rules, 2014. This MS Word-compatible template spans 3 pages and allows businesses to present their CSR compliance, execution, and impact transparently and by legal mandates.

Understanding the CSR Implementation Report Template

This report format is intended to assist the Board of Directors, CSR Committees, auditors, and regulators in reviewing the company’s CSR planning, budgeting, disbursements, and execution outcomes during a financial year. It is particularly suited for private limited, public limited, or listed companies that meet the CSR threshold.

Key Features of the Template

1. Comprehensive CSR Framework Reference: Covers statutory references to Section 135 of the Companies Act, applicable CSR Rules, and amendments to guide formatting and disclosures.
2. Company & Committee-Level Disclosures: Includes standard fields for: Corporate Identity, Composition of CSR Committee and Committee meeting records, attendance, and governance role
3. CSR Policy Declaration: Enables brief summarisation of the company’s CSR Policy, with objectives aligned to Schedule VII themes (e.g., education, health, gender equality, environment, etc.) and provides a web link or reference.
4. Financial Overview & Obligations: Contains: Average Net Profit of the last 3 years, Prescribed 2% CSR amount, Actual amount spent, unspent (if any), reasons for shortfall and Details on carry-forward to Unspent CSR Account (if applicable)
5. Project-Wise Implementation Table: Enables structured disclosure of: Name of CSR Project, Sector & location, Allocated and spent budget, Implementing partner or in-house team and Registration details of implementing agencies.
6. Impact Assessment (if applicable): Required if the company spends ₹1 crore+ on any CSR project. Covers the name of the independent agency, measurable KPIs, and outcome metrics and provides a space to summarise assessment reports
7. Due Diligence & Compliance Checks: Highlights whether implementing agencies are: Registered with the Ministry of Corporate Affairs, 12A/80G compliant for tax purposes, Subject to quarterly monitoring, field visits, reporting
8. Grievance Handling & Monitoring Mechanism: Outlines the company’s internal controls, such as: Monitoring by CSR Committee, Field-level review, Evaluation of partners and documentation review
9. Treatment of Unspent CSR Funds: Discloses: Reasons for non-utilisation, Amount transferred to Unspent CSR Account (with UTR number if needed), Proposed date of utilisation, Specific board declarations as per Rule 8
10. Board Affirmation: A final declaration confirming that CSR activities are executed by the company’s policy, signed by a Director and the CSR Committee Chairperson

Conclusion

The CSR Implementation Report Template acts as a formal documentation tool and a regulatory compliance aid. It simplifies complex CSR obligations into a structured, easy-to-fill layout that enables companies to meet disclosure requirements, avoid penalties for non-compliance, and foster transparency with investors, regulators, and the community. With clear placeholders and defined reporting tables, this template supports effective communication of a company’s social responsibility efforts and outcomes in alignment with legal expectations and good governance practices.