Templates you can copy today

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

1. Purpose
We set up and use our CSR fund in line with section 50L of the Income Tax Act and the MRA's CSR guidance, and we encourage employees to volunteer.

2. The CSR fund
Each income year our CSR fund is 2% of our chargeable income of the preceding income year. We remit the MRA's share on time (with our APS statements and annual return, or with the annual return), and we spend the rest on our own CSR programmes.

3. Priority areas
Our own programmes focus on: [e.g. education and training, health, environment], within the priority areas of intervention, mainly for people on the Social Register of Mauritius.

4. What we don't fund from the CSR fund
Staff welfare and training, activities for shareholders or senior staff, marketing sponsorship, political, trade union or religious causes, government bodies, and anything promoting alcohol, tobacco or gambling.

5. How programmes are run
Programmes are run by the company itself or with NGO partners. Before funding an NGO we check its registration with the Registrar of Associations and its latest audited accounts, and record its NSIF registration and MRA charitable institution approval where it has them.

6. How we pay
All payments go from the company directly to the NGO or programme supplier, against a receipt. Employees never collect or transfer money on the company's behalf.

7. Unspent amounts
Any part of our own share not spent by the end of the income year is remitted to the MRA with the annual return.

8. Monitoring and reporting
The [CSR committee / management] reviews spending and progress [quarterly]. We report on the CSR fund and our community work in our annual report.

9. Volunteering
Employee volunteering is encouraged and recorded, but is not counted as CSR fund spending.

10. Dignity and consent
We do not publish images of beneficiaries without recorded consent, and we take extra care with images of children (Data Protection Act 2017).

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 = verified, with its registration recorded and in date
   50 = registration submitted, verification pending
   0 = registration expired, unverified or not provided

3. Expected impact (weight [25]%)
   Based on the number of people helped per Rs 1,000 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 FUND AND COMMUNITY 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 (Rs)
□ In-kind support (Rs), 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
□ Every NGO checked and its registration current at the time of payment
□ CSR fund worked out from last year's chargeable income, and the MRA's share remitted on time
□ Spending on own programmes by priority area, and the unspent amount
□ Beneficiaries per programme and % on the Social Register
□ 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 National Code of Corporate Governance, GRI) with your sustainability adviser.