CSR committee

Companies covered by the CSR rules must have a CSR committee of at least three directors, including at least one independent director for listed companies. If the yearly CSR obligation is ₹50 lakh or less, the board can do its work.

It recommends the CSR policy and annual action plan, monitors spending and reports on unspent amounts and impact assessments.

CSR choices show how a company treats its obligation: as strategy, as compliance or as a channel for promoter-linked trusts. Check where the money goes.