Hello meenakshi The query you asked have some provisions realating to it in Companies(CSR)Rules,2014 As per rules companies falling under CSR cirteria just has to make a comprehensive annual Report on CSR which is to be included in Board'sReport u/s134(3) of CA,2013 Apart from that Companies are needed to display there CSR policies on its website as per aforesaid rules. CONCLUSION -First one ANNUAL REPORT ON CSR which is filed and second one display of CSR policy is sufficient record for companies I have answered this question to the best of my knowledge and belief,hope it will satisfy your query. Thanks