{"id":13752,"date":"2020-08-27T12:18:07","date_gmt":"2020-08-27T12:18:07","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=13752"},"modified":"2024-06-03T18:02:17","modified_gmt":"2024-06-03T12:32:17","slug":"accounting-for-corporate-social-responsibility-csr-expenditure","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/accounting-for-corporate-social-responsibility-csr-expenditure\/","title":{"rendered":"Accounting for Corporate Social Responsibility (CSR) Expenditure"},"content":{"rendered":"<table style=\"border: 1px solid #ddd; text-align: left; margin-top: 1px; margin-bottom: 10px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Content<\/strong><\/p>\n<p><a href=\"#mean\">What do you mean by Corporate Social Responsibility?<\/a><\/p>\n<p><a id=\"mean\" href=\"#need\">Which company need to constitute a Corporate Social Responsibility Committee<\/a><\/p>\n<p><a href=\"#amount\">Minimum amount of expenditure on Corporate Social Responsibility<\/a><\/p>\n<p><a href=\"#accounting\">Accounting treatment of Corporate Social Responsibility expenditure<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"need\" style=\"font-size: 20px !important; color: #1e82b6;\"><strong>What do you mean by Corporate Social Responsibility?<\/strong><\/h3>\n<ul>\n<li style=\"text-align: justify;\">Corporate Social Responsibility means various social activities carried out by medium to big sized corporate houses, businesses and MNCs for the benefit of under-privileged sections of society.<\/li>\n<li style=\"text-align: justify;\">As per the <a href=\"https:\/\/en.wikipedia.org\/wiki\/Companies_Act_2013\" target=\"_blank\" rel=\"noopener\">Companies Act 2013<\/a>, Corporate Social Responsibility is a set of mandatory guidelines, which a company must follow.<\/li>\n<\/ul>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-14906 size-full\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/08\/Accounting-for-Corporate-Social-Responsibility-CSR-Expenditure-2.png\" alt=\"Accounting for Corporate Social Responsibility (CSR) Expenditure\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/08\/Accounting-for-Corporate-Social-Responsibility-CSR-Expenditure-2.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/08\/Accounting-for-Corporate-Social-Responsibility-CSR-Expenditure-2-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/08\/Accounting-for-Corporate-Social-Responsibility-CSR-Expenditure-2-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/08\/Accounting-for-Corporate-Social-Responsibility-CSR-Expenditure-2-768x403.png 768w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/08\/Accounting-for-Corporate-Social-Responsibility-CSR-Expenditure-2-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/08\/Accounting-for-Corporate-Social-Responsibility-CSR-Expenditure-2-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/08\/Accounting-for-Corporate-Social-Responsibility-CSR-Expenditure-2-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h3 id=\"aar\" style=\"font-size: 20px !important; color: #1e82b6;\"><strong>Which company need to constitute a Corporate Social Responsibility Committee<\/strong><\/h3>\n<p id=\"amount\" style=\"text-align: justify;\">If a company satisfied any of the following condition during any financial year shall constitute a Corporate Social Responsibility Committee of the Board consisting of three or more directors, out of which at least one director shall be an independent director.<\/p>\n<p>The conditions are as follows:<\/p>\n<ul>\n<li>net worth of Rs500crore or more,<\/li>\n<li>turnover of Rs1000crore or more<\/li>\n<li>net profit of Rs5crore or more<\/li>\n<\/ul>\n<h3 id=\"aar\" style=\"font-size: 20px !important; color: #1e82b6;\"><strong>Minimum amount of expenditure on Corporate Social Responsibility<\/strong><\/h3>\n<p style=\"text-align: justify;\">The board shall ensure that the company spends, in every financial year at least 2% of the average net profits of the company made during the three immediately preceding financial years, in pursuance of its corporate social responsibility policy.<\/p>\n<p style=\"text-align: justify;\">What activities should be included by companies in their Corporate Social Responsibility?<\/p>\n<ul>\n<li>Encouraging education under poor sections of society<\/li>\n<li>Promoting gender equality<\/li>\n<li>Promoting women empowerment<\/li>\n<li>Eradicating extreme hunger and poverty<\/li>\n<li id=\"accounting\">Reducing child mortality and improving maternal health<\/li>\n<li>Combating human immunodeficiency virus, acquired immune deficiency syndrome, malaria and other diseases<\/li>\n<li>Ensuring environmental sustainability<\/li>\n<li>Employment enhancing vocational skills<\/li>\n<li>Social business projects<\/li>\n<li>Contribution to Prime Minister\u2019s National Relief Fund<\/li>\n<\/ul>\n<h3 id=\"aar\" style=\"font-size: 20px !important; color: #1e82b6;\"><strong>Accounting treatment of Corporate Social Responsibility expenditure<\/strong><\/h3>\n<p style=\"text-align: justify;\">Schedule VII to the company\u2019s bill, 2013 specifies a list of <a href=\"https:\/\/www.cagmc.com\/corporate-social-responsibility\/\">CSR<\/a> activities. The accounting of CSR activities will be done as under:<\/p>\n<ul>\n<li style=\"text-align: justify;\">In case a contribution is made to a fund specified in Schedule VII to the Act, the same would be treated as an expense for the year and charged to the statement of profit and loss.<\/li>\n<li style=\"text-align: justify;\">In case the company incurs any expenditure on any of the activities as per schedule VII on its own, the company needs to analyse the nature of the expenditure keeping in mind the \u201cFramework for Preparation and Presentation of Financial Statements issued by ICAI.<\/li>\n<li style=\"text-align: justify;\">In case the company incurs any expenditure on any of the activities as per schedule VII is of revenue nature, the same should be charged as an expense to the statement of profit or loss.<\/li>\n<li style=\"text-align: justify;\">In case the company incurs any expenditure which give rise to an asset, the company need to analyse whether the expenditure qualifies the definition of the term asset as per the Framework i.e. whether it has control over the asset and derives future economic benefits from it.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Content What do you mean by Corporate Social Responsibility? Which company need to constitute a Corporate Social Responsibility Committee Minimum [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":14906,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[70],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Accounting for Corporate Social Responsibility (CSR) Expenditure<\/title>\n<meta name=\"description\" content=\"Learn about Accounting for corporate social responsibility csr expenditure, need to constitute a Corporate Social Responsibility Committee etc.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cagmc.com\/blog\/accounting-for-corporate-social-responsibility-csr-expenditure\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Accounting for Corporate Social Responsibility (CSR) Expenditure\" \/>\n<meta property=\"og:description\" content=\"Learn about Accounting for corporate social responsibility csr expenditure, need to constitute a Corporate Social Responsibility Committee etc.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cagmc.com\/blog\/accounting-for-corporate-social-responsibility-csr-expenditure\/\" \/>\n<meta property=\"og:site_name\" content=\"Goyal Mangal &amp; 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