Sustainable CSR Solutions for India
End to end Corporate Social Responsibility under Section 135 of the Companies Act 2013. CSR strategy, committee and policy advisory, Schedule VII programme design and execution across education, health, safe water, livelihoods and the environment, impact assessment and board reporting, delivered as one accountable engagement from Mumbai across India, so the mandated spend becomes measurable social and environmental outcome.
From mandated spend to measurable social and environmental outcomes
For companies covered by Section 135 of the Companies Act 2013, and the boards and CSR committees that govern them.
Corporate Social Responsibility in India is a statutory obligation. A company that crosses a net worth of 500 crore rupees, a turnover of 1,000 crore rupees or a net profit of 5 crore rupees in the immediately preceding financial year must spend at least 2 percent of its average net profits of the three immediately preceding financial years on activities listed in Schedule VII of the Companies Act 2013.
Schedule VII spans the social and the environmental. Its heads cover eradicating hunger, health care and safe drinking water, education and vocational skills, gender equality and women empowerment, rural development, and environmental sustainability with agroforestry, conservation of natural resources and the quality of soil, air and water. Sustainable CSR Solutions by GreenSutra channel the mandated spend across these heads, so a compliance obligation becomes a measurable programme for communities.
The engagement runs the full lifecycle: CSR committee and policy advisory, offered standalone where a company only needs governance support, Schedule VII programme design around the company sustainability goals, and execution on the ground, from school, health and safe water programmes to livelihoods, plantation, waste management and community solar, through implementing agencies registered with Form CSR-1.
Compliance closes the loop. Project impact is assessed, independently where the obligation requires it, unspent amounts are handled the way Section 135 prescribes, and the annual report annexure and Form CSR-2 filing are prepared with the evidence to stand behind them. Based in Mumbai and delivering across India, GreenSutra carries the obligation end to end.
How a Sustainable CSR engagement runs
From applicability and policy to executed projects and a filed report.
Strategy and policy advisory
Applicability under Section 135 confirmed, the CSR committee constituted or board functions supported, and a CSR policy framed around Schedule VII, with strategy advisory also available as a standalone engagement.
Design and execute Schedule VII programmes
Social and environmental programmes designed and implemented on the ground, from school, health and safe water projects to livelihoods, tree plantation, waste management and community solar, through implementing agencies registered with Form CSR-1.
Assess impact and report
Project impact assessed, through an independent agency where the obligation requires it, then documented in the board report annexure with Form CSR-2 support for filing with the annual financial statements.
How Section 135 CSR flows from company to community
A covered company channels 2 percent of its three year average net profit through a CSR committee into Schedule VII programmes across education, health, safe water, livelihoods and the environment, assessed for impact and reported to the board.
A company crossing the net worth, turnover or net profit threshold in the preceding financial year becomes liable to spend on CSR under Section 135.
A CSR committee, or the board where the obligation does not exceed 50 lakh rupees, frames the policy and the 2 percent budget.
Funds are deployed into social and environmental programmes listed in Schedule VII, from education, health care and safe water to livelihoods and plantation, with community awareness and engagement ahead of delivery, executed through implementing agencies registered with Form CSR-1.
Programme outcomes are measured against their baselines and beneficiaries counted, with assessment by an independent agency where the average CSR obligation reaches 10 crore rupees.
Spend and impact are reported in the board report annexure, and the CSR report is filed in Form CSR-2 with the annual financial statements.
A covered company directs 2 percent of its three year average net profit, governed by a CSR committee, into Schedule VII social and environmental programmes executed by registered agencies in the communities they serve. Impact is assessed where the obligation requires it, then reported in the board report annexure and filed in Form CSR-2. Unspent money tied to an ongoing project moves to an Unspent CSR Account, and other unspent money to a fund specified in Schedule VII.
Benefits of sustainable CSR solutions
What a governed, executed and reported CSR programme earns a covered company.
Compliance assured
Spend, governance and reporting aligned to Section 135 and Schedule VII, so the obligation is met cleanly and the penalty exposure under the Act is avoided.
Measurable impact
Mandated spend channelled into social and environmental programmes that produce outcomes a board can see, assess and report rather than disburse and forget.
Reputation and trust
Credible, assessed programmes strengthen standing with regulators, investors and the communities a company operates in.
Strategy aligned
CSR built around the company sustainability goals, so each rupee of obligation advances a long term social and environmental agenda.
Why GreenSutra leads sustainable CSR consulting
The reasons behind the reputation.
Section 135 fluency
Engagements led by specialists fluent in the Companies Act CSR framework, Schedule VII and the CSR Rules as amended.
On ground delivery
A working practice that designs and executes programmes from school, health and safe water projects to plantation, waste and community solar, not only advises on them.
Impact discipline
Outcomes measured and assessed, so reporting rests on evidence and stands up to independent scrutiny.
End to end delivery
Strategy, policy, project design, execution, impact assessment and reporting handled as one accountable engagement, or any stage standalone.
Mumbai based, pan India
CSR programmes delivered for companies across India from a Mumbai base.
Built for every stage of the obligation
The same governance and delivery discipline, tuned to where a company stands under Section 135.
Companies crossing the threshold
First time covered companies guided from applicability through committee, policy and the first compliant spend.
Boards and CSR committees
Standalone strategy and policy advisory for committees framing or refreshing a Section 135 CSR policy.
Large CSR spenders
Companies above the impact assessment threshold supported with independent assessment and rigorous reporting.
Implementing partners
Registered agencies and project partners coordinated to deliver Schedule VII social and environmental outcomes on the ground.
Sustainable CSR questions, answered
Q·01What are sustainable CSR solutions?
Q·02Which activities qualify for CSR under Schedule VII?
Q·03Can CSR funds support education and health programmes?
Q·04Which companies must spend on CSR in India?
Q·05How much must a covered company spend?
Q·06Is a CSR committee always required?
Q·07What environmental activities qualify under Schedule VII?
Q·08What happens to CSR money that is not spent?
Q·09When is an impact assessment mandatory?
Q·10How is CSR reported?
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Maintained by GreenSutra · Last reviewed June 2026