CSR Compliance & Governance Advisory

Under Section 135 of the Companies Act 2013, companies meeting defined thresholds of net worth, turnover, or net profit are required to spend a minimum of two percent of average net profits on CSR activities — and to establish a CSR Committee of the Board, formulate a CSR policy, and disclose CSR activities and expenditure in the annual report. Non-compliance attracts financial penalties for both the company and its officers.

CSR compliance and governance advisory covers the full range of obligations under Section 135 — advising on CSR eligibility and spend calculations, CSR Committee constitution, policy development, activity selection and approval, implementation partner due diligence, expenditure accounting and reporting, and annual disclosure requirements. It ensures that organisations meet their CSR obligations completely and that CSR governance structures are robust and defensible.

EGSS provides CSR compliance and governance advisory to companies across a range of sectors — combining knowledge of the regulatory framework with practical experience of CSR programme implementation and reporting in the Indian context.