The provisions of Corporate Social Responsibility (CSR) under Section 135 of the Companies Act, 2013 and rules made thereunder have come into force with effect from 01.04.2014. The year 2014-15 was the first year of implementation of CSR policies by companies under the legislation. As per Section 135(4) read with Section 134(3) (o) of the Act, the Board of the company, eligible to comply with the CSR provisions of the Act, is mandated to make annual disclosure on CSR in the Board’s report. The companies are still in the process of filing their Annual Reports with the Ministry. Details about number of companies that have complied with the CSR provisions of the Act, CSR activities undertaken and expenditure incurred there on, in the year 2014-15, are expected to be available after requisite filings are made by companies.

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

Corporate Social Responsibility disclosure requires eligible company boards to include annual CSR statements in the Board's report. The Corporate Social Responsibility regime under the Companies Act, 2013 imposed statutory compliance for eligible companies from commencement, requiring formulation of CSR policy and maintenance of records of CSR activities and expenditure. The statute mandates an annual Board's report disclosure on CSR for companies within scope, and aggregate compliance and expenditure data for the initial reporting period will be available only after companies file their Annual Reports.