Ministry of Corporate Affairs (MCA)

The MCA is the central government ministry for company law. NFRA and the Indian Institute of Corporate Affairs work under it.

The MCA administers the Companies Act, 2013, including Section 135 on CSR and the CSR Rules, board and auditor provisions, and company filings. It issued the National Guidelines on Responsible Business Conduct (NGRBC) in 2019, on which the BRSR is built. In May 2026 it added Rule 4A to the CSR Rules, allowing up to 10% of CSR spending through Social Stock Exchange instruments.

CSR obligations, director duties and audit rules come from the MCA. Its notifications on CSR and Schedule VII change how companies can spend their CSR budgets.