The essence of the provision relating to mandatory implementation of Corporate Social Responsibility by companies above the laid down threshold is to require these companies to deploy at least two percent of their net profits on eligible activities (elaborated in a Schedule to the Act). The provision does not envisage providing direct employment, including employment to differently abled employable youth. However, eligible activities include initiatives for enhancing employability and productivity of such persons.

The provisions of CSR under the Companies Act, 2013 and Rules made thereunder have come into force only recently, i.e., 01.04.2014. The details about CSR activities undertaken by companies will be available after statutory returns on CSR are filed by companies, which are due after September, 2015.

This was stated by Shri Arun Jaitley, Minister of Corporate Affairs in written reply to a question in the Rajya Sabha today.

Corporate Social Responsibility can fund employability initiatives for differently abled persons but does not mandate direct employment. Specified companies must allocate mandated CSR resources to activities listed as eligible; while CSR does not impose a duty to provide direct employment to differently abled persons, eligible activities include initiatives to enhance their employability and productivity, enabling companies to fund training and skill development under the statutory CSR framework.