Templates you can copy today

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

1. Purpose
We set aside and spend our CSR fund in line with the rules that apply to us ([the Industrial Enterprises Act 2020 and the CSR Implementation Procedure 2025 / Nepal Rastra Bank's CSR guidelines / the Insurance Authority's rules]), and we encourage employees to volunteer.

2. The CSR fund
Each year we set aside at least 1% of our net profit for CSR and spend it in the following fiscal year, under an annual CSR plan approved by [the Board]. Any amount carried forward is added to the next year's fund.

3. Priority areas
Our programmes focus on: [e.g. education, health, women and children], with first priority to people in extreme poverty and marginalised groups. [Industries: at least half in areas affected by our operations, chosen with the local government. Banks: at least 10% of the fund in each province, and no more than 5% on one programme.]

4. What we don't fund from the CSR fund
Branding or promotion of the company and staff benefits.

5. How programmes are run
Programmes are run by the company itself or with government, community or non-profit organisations. Before funding an NGO we check its registration with the District Administration Office and its latest renewal and audited accounts, and record its Social Welfare Council affiliation, PAN and tax exemption certificate where it has them.

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

7. Plans and reports
[Banks: we send the activity list to Nepal Rastra Bank at least 15 days before each half-year. Industries: we report CSR expenditure within six months after the fiscal year ends.] We disclose CSR spending in our annual report.

8. Monitoring
The [CSR committee / management] reviews spending, by area and province, and progress [quarterly].

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

10. Dignity and consent
We do not publish images of beneficiaries without recorded consent, and we take extra care with images of children (Individual Privacy Act 2018).

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, or a government body
   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 NPR 10,000 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 (NPR)
□ In-kind support (NPR), 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 as 1% of last year's net profit, plus any amount carried forward
□ Spending by CSR area and by province, and the amount carried forward
□ Beneficiaries per programme and % in extreme poverty
□ 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 Nepal Rastra Bank CSR guidelines, GRI) with your sustainability adviser.