<h1>Corporate Social Responsibility reforms strengthen board accountability and mandatory registration, increasing disclosure and impact assessment requirements.</h1> Amendments to the Companies (CSR Policy) Rules require mandatory registration of implementing agencies, strengthen board responsibility to plan, execute and monitor CSR activities with flexibility in project spending, mandate impact assessment, provide for treatment of unspent and excess CSR amounts, permit creation and acquisition of capital assets through CSR, and require enhanced disclosures; the release also reports aggregate CSR spending in Aspirational Districts for FY 2017-18 to 2019-20 as per the national CSR data portal.