India CSR and BRSR pack

What it is

At year end, the same figures go into several places: the Annual Report on CSR in the board's report, Form CSR-2 filed with the MCA and, for the top 1,000 listed companies, Principle 8 of SEBI's BRSR. The India CSR and BRSR pack takes your CorpHands data for a financial year and lays it out as an Excel (XLSX) or CSV file you can check and copy from.

CorpHands prepares data only. It does not file anything with the MCA or SEBI, and the pack is not an official form. The statutory Annual Report on CSR itself is printed from the CSR compliance page. Confirm every figure with your auditor before filing.

What you can use it for

• Obligation: average net profit of the three preceding years, 2%, set-off, the obligation, spending on projects, overheads and impact assessment, and what is unspent or spent in excess.
• CSR projects (CSR-2): each project with its Schedule VII item, local area, state and district, ongoing or other, amounts allocated, spent and moved to the Unspent CSR Account, and the implementing agency with its CSR-1 number.
• BRSR Principle 8: people who benefited from each CSR project, the share from vulnerable and marginalised groups, and spending in aspirational districts.
• Indicators, Impact and Activities & evidence: the GRI, BRSR and Companies Act rows, impact metrics and each activity with approved hours and partner sign-off.

How to do it

Download the pack

1. Choose the yearGo to CSR workspace → ESG report, select the financial year and choose View.
2. Find the packScroll to Authority report packs. Companies in India see the India CSR and BRSR pack.
3. DownloadChoose XLSX or CSV.
4. Review and fileCheck the figures with your finance team and auditor, then use them in the board's report, Form CSR-2 and your BRSR.

Get the separate CSR files

1. Open CSR complianceGo to CSR workspace → CSR compliance and scroll to Statutory reports.
2. Choose the fileAnnual report on CSR opens a print page (Annexure II). CSR-2 project data (CSV) and BRSR Principle 8 (CSV) download the tables on their own.

Tips and good practice

• Fill in each project's CSR details (Schedule VII item, state, district, implementing agency and beneficiaries) during the year. The checks on the CSR compliance page list anything missing.
• The Obligation sheet notes that employee volunteering is not CSR expenditure under section 135. Volunteer hours appear in the other sheets for BRSR and GRI 413.
• Every pack download is recorded in the audit log.

Questions