Templates you can copy today

CSR POLICY — [Company name]
Approved by the Board on: [date], on the recommendation of the CSR Committee   Review: yearly

1. Purpose
We spend on CSR in line with section 135 of the Companies Act 2013, the CSR Rules and Schedule VII, and we encourage employees to volunteer.

2. Focus areas (Schedule VII)
We prioritise: [e.g. education and skills (ii), health and sanitation (i), environment (iv)], with a preference for the local areas around our operations.

3. How projects are run
Projects are run by the company directly or through implementing agencies that hold a CSR-1 registration. Before funding an NGO we check its CSR-1, PAN and 12A/12AB (and 80G where relevant), and keep copies of the certificates.

4. Annual action plan
The CSR Committee prepares an annual plan listing each project, its Schedule VII item, budget, timeline, implementing agency and whether it is an ongoing project. The Board approves it.

5. How we pay
All payments go from the company directly to the implementing agency or project supplier, against a receipt. Employees never collect or transfer money on the company's behalf.

6. Unspent amounts
Unspent amounts of ongoing projects are transferred to the Unspent CSR Account within 30 days of the year end. Other unspent amounts are transferred to a Schedule VII fund within six months of the year end.

7. Monitoring and reporting
The CSR Committee reviews spending and progress [quarterly]. We publish the Annual Report on CSR in the Board's report, file Form CSR-2, and report beneficiaries in our [BRSR / sustainability report].

8. Volunteering
Employee volunteering is encouraged and recorded, but is not counted as CSR expenditure.

9. Dignity and consent
We do not publish images of beneficiaries without recorded consent, and we take extra care with images of children.

VOLUNTEER LEAVE POLICY — [Company name]

1. Entitlement
Each employee may take up to [2] paid days per calendar year to volunteer in company-organised activities or with a registered NGO. Leave can be taken in full or half days.

2. Requesting leave
Requests are made in CorpHands at least [5] working days in advance and approved by the employee's line manager, taking business needs into account.

3. Eligible activities
Company-organised activities, activities with a registered NGO partner, and skills-based (pro bono) projects approved by the CSR team. Political or religious campaigning is not eligible.

4. Recording
Hours volunteered during volunteer leave are recorded in CorpHands by QR check-in or with evidence.

5. Unused days
Unused days do not carry over to the next year and are not paid out.

FUNDING REQUEST EVALUATION CRITERIA

Each request is scored 0–100 on four criteria, then weighted:

1. Fit with our focus areas (weight [35]%)
   100 = within our focus areas · 30 = outside them

2. Registration (weight [25]%)
   100 = CSR-1, PAN and 12A/12AB recorded and current, or a government body
   50 = registrations submitted, verification pending
   0 = a required registration missing, expired or unverified

3. Expected impact (weight [25]%)
   Based on the number of people helped per lakh rupees requested. If unknown, scored 50.

4. Budget (weight [15]%)
   100 = enough budget left in the matching programme · partial = proportional · 0 = none left

Rules
- No request is approved without a registered partner or government body.
- Declined applicants receive a written reason.
- Conflicts of interest are declared and the person concerned does not decide.

PHOTO CONSENT — [Activity name, date]

[Company name] may take photos at this activity to record it and share it internally.

□ I agree that photos in which I appear may be used inside the company (intranet, internal newsletters).
□ I agree that photos in which I appear may also be used publicly (company website, social media, reports).

I understand that I can withdraw my consent at any time by contacting [email], and that photos will then no longer be used for new purposes.

For beneficiaries: we will not publish photos in which you can be identified unless you (or your guardian) give written consent, and we will not use your image to ask the public for donations.

Name: ____________  Signature: ____________  Date: ________

CSR AND BRSR INDICATORS — CHECKLIST

Volunteering
□ Total employee volunteering hours (approved only)
□ Number and % of employees who volunteered
□ Hours by department and by category
□ Volunteer leave days used

Activities and partners
□ Number of community activities held
□ Number of registered NGO partners
□ People helped (confirmed by partners), with method noted

Investment
□ Cash community investment (₹)
□ In-kind support (₹), with valuation method
□ Estimated value of volunteer time (hours × value per hour), labelled as an estimate

Quality and governance
□ Community investment policy in place and approved
□ CSR-1 and 12A/12AB current for every NGO at the time of payment
□ CSR spending against the 2% obligation, overheads within 5%
□ Unspent amounts transferred by the deadlines
□ Beneficiaries per project and % from vulnerable and marginalised groups (BRSR Principle 8)
□ Receipts held for all donations
□ Photo consent recorded for published images
□ Year-on-year comparison and commentary

Note: map each indicator to your reporting framework (e.g. the Annual Report on CSR, SEBI's BRSR, GRI) with your sustainability adviser.