Corporate Social Responsibility through zero coupon zero principal instruments gains a new compliance framework and expenditure cap. Corporate Social Responsibility rules are amended to recognise Not for Profit Organization by reference to securities law and to define a zero coupon zero principal instrument as a security issued through the Social Stock Exchange segment of a recognised stock exchange. CSR activities may be carried out through such an instrument, subject to a ten per cent cap on CSR expenditure, with exemption from impact assessment for projects funded through it. The issuing organisation must limit the project duration to three succeeding financial years, transfer unspent amounts on termination of listing, and submit a compliance report.