Mauritius CSR fund pack

What it is

At year end, the same figures go into several places: the CSR fund in your income tax return, the remittances to the MRA, and the social section of your annual report. The Mauritius CSR fund pack takes your CorpHands data for an income 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 MRA, and the pack is not an official form. The CSR fund page also has a CSV fund statement for your tax adviser. Confirm every figure with your tax adviser before filing.

What you can use it for

• CSR fund: chargeable income of the preceding income year, the fund (2%), the share remitted to the MRA, the amount for your own CSR programmes, what was spent and what is unspent, and what has been remitted so far.
• CSR programmes: each programme with its priority area, who runs it (the company or an NGO), district, budget, spending, beneficiaries and the % on the Social Register.
• Indicators: the Income Tax Act s.50L, National Code of Corporate Governance and GRI rows.
• Impact, NGO partners and Activities & evidence: impact metrics, your partners 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 income year and choose View.
2. Find the packScroll to Authority report packs. Companies in Mauritius see the Mauritius CSR fund pack.
3. DownloadChoose XLSX or CSV.
4. ReviewCheck the figures with your finance team and tax adviser, then use them in your return and annual report.

Get the fund statement on its own

1. Open CSR fundGo to CSR workspace → CSR fund.
2. DownloadChoose Download fund statement (CSV).

Tips and good practice

• Fill in each programme's CSR details (priority area, district, NGO, beneficiaries and % on the Social Register) during the year. The CSR fund page warns about spending without a priority area.
• The CSR fund sheet notes that employee volunteering is not part of the fund. Volunteer hours appear in the other sheets for your annual report and GRI 413.
• Every pack download is recorded in the audit log.

Questions