CSR - Activity

This discussion clarifies the minimum amount a public company must spend on CSR activities, considering its accumulated profits, share capital, and unabsorbed losses. It explains that the CSR requirement is typically 2.5% of the average net profit over the last three years, or 2% if turnover, net worth, or net profit breaches specific thresholds. The response also highlights significant updates from the MCA's January 2021 notification, introducing new concepts like Annual Action Plans and Impact Assessments.