<h1>India Reviews CSR Fund Use by Maharatna and Navratna CPSEs Through September 2011; Emphasizes Monitoring and Implementation.</h1> The Government of India reported on the allocation and utilization of Corporate Social Responsibility (CSR) funds by Maharatna and Navratna Central Public Sector Enterprises (CPSEs) up to September 2011. These enterprises are required to allocate a percentage of their net profit for CSR activities, with guidelines varying based on profit levels. Loss-making companies are not obligated to allocate funds but are encouraged to integrate social initiatives into business processes. The CSR budget is fixed annually and is non-lapsable, with a focus on proper monitoring and implementation by the CPSEs' Boards as part of their agreements with the government.