Summary: Guidelines for CSR Expenditure of CPSEs in Aspirational Districts

The Department of Public Enterprises, Ministry of Heavy Industries & Public Enterprises, Government of India, issued an Office Memorandum on December 10, 2018, detailing the guidelines for Corporate Social Responsibility (CSR) expenditure by Central Public Sector Enterprises (CPSEs). Following a conclave held in April 2018, the government decided to adopt a theme-based approach every year to utilize CSR funds in a highly focused manner directed towards national priorities.

Key Highlights of the Guidelines

• Annual Theme: For the year 2018-19, the identified theme for focused intervention is school education and healthcare.
• Budget Allocation: CPSEs are required to allocate approximately 60% of their annual CSR expenditure specifically toward this thematic program.
• Target Areas: Preference for CSR spending must be given to the 112 Aspirational Districts identified by NITI Aayog.
• Implementation & Coordination: CPSEs undertaking work in Aspirational Districts must designate a senior-level functionary as a nodal officer. This officer is responsible for liaising with the District Administration, reporting project details to NITI Aayog, and briefing the concerned Central Prabhari Officer about the funded projects.
• Statutory Compliance: It remains the responsibility of the CPSEs to ensure that all CSR activities strictly adhere to the Companies Act 2013 and its accompanying statutory provisions.
• Supersession of Old Rules: These guidelines completely supersede the previous August 2016 advisory, which mandated that 33% of CSR funds be used for Sanitation and Swachh Bharat Mission (SBM) activities.

Operational Data and Annexures

To facilitate smooth implementation across the country, the document provides detailed annexures. The tables map out the execution plan by outlining the 112 Aspirational Districts across various states alongside the names, designations, and contact details of the Central Prabhari Officers assigned to them. Additionally, it lists the specific CPSEs taking on CSR activities in these regions and provides the contact details of their respective Nodal Officers.