<h1>Sanction for prosecution granted in 366 CSR violations under Companies Act 2013; 37 cases compounded so far.</h1> Sanction for prosecution has been granted in 366 cases involving violations of Corporate Social Responsibility (CSR) norms under the Companies Act, 2013. All CSR-related offenses are compoundable, with 118 applications for compounding received and 37 cases compounded so far. The Union Minister of State for Finance and Corporate Affairs highlighted that CSR is a board-driven process, where company boards decide on activities per Schedule VII of the Companies Act, based on CSR committee recommendations. Companies must disclose CSR spending annually in the MCA21 registry.