Section 135 of the Companies Act, 2013, commenced with effect from financial year 2014-15. The total Corporate Social Responsibility (CSR) expenditure reported by companies for the years 2014-15 and 2015-16, as per the filings made on MCA21 registry upto 31.03.2017, is ₹ 9,553.72 crores and ₹ 13,625.25 crores respectively. Sector-wise details of CSR funds spent by the companies for the years 2014-15 and 2015-16 is mentioned below.

The number of companies required to make CSR expenditure and who failed to spend any amount for the purpose for the years 2014-15 and 2015-16 are 8,924 and 10,547 respectively. Ministry has not separately analysed the details regarding companies spending less than 20 per cent of their prescribed CSR amount.

DEVELOPMENT SECTOR WISE CSR EXPENDITURE FOR FY 2014-15 AND FY 2015-16

CSR Expenditure ( In Rs. Crores )
S. No.	Sectors	2014-15	2015-16
1	Health/ Eradicating Hunger/ Poverty and malnutrition/ Safe drinking water / Sanitation	2379.72	4294.68
2	Education/ Differently Abled/ Livelihood	3015.26	4647.67
3	Rural Development Projects	1031.00	1327.27
4	Environment/ Animal Welfare/ Conservation of resources	811.85	894.88
5	Swachh Bharat Kosh	94.57	321.03
6	Any other fund	272.31	319.50
7	Gender equality / Women empowerment / Old age homes / Reducing inequalities	171.93	322.88
8	Prime Minister's National Relief Fund	210.69	203.29
9	Encouraging Sports	53.34	133.39
10	Heritage, Art and Culture	113.12	114.11
11	Slum Area Development	101.05	10.54
12	Clean Ganga Fund	4.64	18.03
13	Other Sectors (Technology Incubator and benefits to armed forces, admin overheads and others*)	1294.24	1017.98
	Total  (In Rs. Crore)	9553.72	13625.25
Number of Companies**		5870	7983

* not specified

**no. of companies which have reported any CSR expenditure.

This was stated by Shri P.P. Chaudhary, Minister of State for Corporate Affairs in written reply to a question in Rajya Sabha.

Corporate social responsibility under Section 135 shows increased reported spending and sectoral allocations across health, education, and rural development. Section 135 of the Companies Act, 2013 imposes CSR obligations; MCA21 filings up to 31 March 2017 show reported CSR expenditure rising from Rs. 9,553.72 crore in FY2014-15 to Rs. 13,625.25 crore in FY2015-16, with major allocations to health and to education/differently-abled/livelihood. The filings include a detailed sectoral breakdown and disclose that 8,924 and 10,547 companies respectively failed to spend any amount in the two years, while the Ministry did not separately analyse spending below twenty percent of prescribed CSR amounts.