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    <title>Compendium for Assessing the Implementation of CSR Activities</title>
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    <description>Section 135 of the Companies Act, 2013 and the Companies (CSR Policy) Rules, 2014 establish mandatory CSR obligations and Schedule VII enumerates permissible activities; the Ministry issued clarificatory circulars and FAQs to guide company compliance and disclosure. A government press release summarises a survey of 460 listed companies&#039; FY 2014-15 CSR disclosures and provides an annexure with an activity wise breakdown of reported CSR expenditures across Schedule VII categories.</description>
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