Aryabhata Tech Park, Hubli pallavi@acs-foundation.in

CSR Implementation, Impact & Reporting

FOCUS AREA 06

End-to-end delivery for corporate partners — designed, executed, measured and documented to a standard your board and your auditor can rely on.

THE CSR LANDSCAPE

India Inc spent ₹40,794 crore on CSR in FY 2024-25 — up 17% in a year

Education and healthcare together take more than half of every CSR rupee — the two areas ACS Foundation delivers in directly.

TOTAL CSR SPEND, ₹ CRORE

24,966FY19-20
26,211FY20-21
27,141FY21-22
30,932FY22-23
34,909FY23-24
40,794FY24-25

WHERE IT WENT, FY 2024-25

  • Education — ₹13,877 cr · 34%
  • Healthcare — ₹8,531 cr · 21%
  • Environment — ₹3,397 cr · 8%
  • Livelihood + rural — ₹5,025 cr · 12%
  • All other Schedule VII heads · 25%

FY2019-20 to FY2023-24: Ministry of Corporate Affairs, reported to Lok Sabha, August 2025.
FY2024-25: Fulcrum, Bharat CSR Performance Report 2026, analysing MCA National CSR Portal data.

Why it matters

A corporate CSR team carries real accountability: Schedule VII compliance, proof of utilisation, and a BRSR disclosure that a parent company or global board will read — mandatory for the top 1,000 listed entities since FY 2022-23. Most implementation partners hand back photographs and a thank-you letter. That is not evidence, and a finance team cannot sign against it.

How we help it happen

  • Programme design costed line by line before commitment
  • Government and institutional approvals handled by us
  • Delivery by our own staff and vendors — not a pass-through
  • Baseline and endline measurement built into every programme
  • Utilisation certificates, bills, registers and photo logs
  • BRSR-ready disclosure your parent company can use as-is

OUR EXPERIENCE

CSR funds administered
₹5.46 crore received and accounted for in FY 2025-26, per audited accounts
Audit
Independently audited every year; the annual report is public
Registrations
Registered public charitable trust · 12A and 80G · MCA CSR-1 (CSR00000316)
Corporate partners
Jabra Connect India Pvt Ltd and a US-based corporate partner
Reporting standard
Beneficiary-level data — every figure traceable to a register

THE NATIONAL PICTURE

CSR in India: where ₹40,794 crore went in FY 2024-25

CSR spending has grown every year since it became a statutory obligation, and now exceeds ₹2.61 lakh crore cumulatively since 2013. Understanding where it concentrates — by cause and by state — is the starting point for designing a programme that adds something rather than duplicating it.

₹40,794 cr

TOTAL CSR SPEND, FY 2024-25

+17%

GROWTH OVER FY 2023-24

29,546

COMPANIES CONTRIBUTING

72,233

PROJECTS IMPLEMENTED, +21%

Where the money goes

Allocation by cause, FY 2024-25

Education

Schools, scholarships, digital learning

₹13,877 cr34%

Healthcare

Hospitals, camps, nutrition, sanitation

₹8,531 cr21%

Environmental sustainability

Fastest-growing head, +40% year on year

₹3,397 cr8%

Livelihood enhancement

Skilling, employability, enterprise

₹2,548 cr6%

Rural development

Infrastructure and community assets

₹2,477 cr6%

Government funds

PM CARES, Swachh Bharat Kosh and similar

₹943 cr2%

Where the money lands

Top five states by CSR received, FY 2024-25 · the top ten states now take 74% of all CSR, up from 61%

Maharashtra

₹8,631 cr21%

Gujarat

₹4,549 cr+68% YoY

Karnataka

₹3,395 crour home state

Delhi

₹2,753 cr

Tamil Nadu

₹2,738 cr

Sources: Ministry of Corporate Affairs, National CSR Portal (FY2019-20 to FY2023-24 totals, reported to Lok Sabha, August 2025); Fulcrum, Bharat CSR Performance Report 2026, analysing MCA National CSR Portal data (FY2024-25 totals, sector and state splits, company and project counts).

ALIGNMENT

Where our work lands on the global goals

Every programme is mapped to the Sustainable Development Goals at design stage and reported against the same mapping at closure — the alignment in this brochure is the alignment in your disclosure.

3

Good Health & Well-being

School health camps: blood grouping, vision, ENT, dental and paediatric screening with treatment follow-up

4

Quality Education

Smart classrooms, teacher capability building, STEM and career-readiness in government schools

5

Gender Equality

Water and sanitation that keeps girl students in school; women's enterprise and empowerment

6

Clean Water & Sanitation

Borewell recharge, rainwater harvesting and lake rejuvenation for year-round water

7

Affordable & Clean Energy

Student-built solar bulbs giving households a light source through power cuts

8

Decent Work & Growth

Employability training, certification, livelihoods and enterprise creation

9

Industry & Innovation

AI, coding and robotics exposure; digital learning infrastructure; tech-led enterprise

10

Reduced Inequalities

Underserved, rural and Tier 2/3 communities and first-generation learners

11

Sustainable Cities

Lake rejuvenation and local resource security in peri-urban and rural settlements

13

Climate Action

Groundwater restoration and community awareness on water and climate

15

Life on Land

Ecosystem revival and plantation on school and community land

17

Partnerships for the Goals

End-to-end CSR delivery with corporates, government and community institutions

Environmental

Water stewardship, groundwater restoration, resource conservation, clean energy and climate resilience — with site-level, dated evidence suitable for disclosure.

Social

Education, child health, employability, entrepreneurship, women's empowerment and digital inclusion — reported at beneficiary level, with baseline and endline data.

Governance

Registered trust with independent annual audit, utilisation certificates, transparent impact measurement and BRSR-ready reporting.

PARTNER WITH US

Deploy your CSR — end to end.

HOW AN ENGAGEMENT RUNS

A typical 12-month CSR programme, phase by phase

Indicative. Scope, duration and budget are set with you at design stage — a three-month pilot follows the same seven phases, compressed.

1 · Scoping & design

Need assessment, site selection, costed proposal, Schedule VII mapping

M1–M2

2 · Approvals & MoU

Government, DDPI and school permissions; agreement signed; funds released

M2–M3

3 · Baseline assessment

Every beneficiary scored before anything is delivered — the number your endline is measured against

M3

4 · On-ground delivery

Classroom sessions, construction or health camps, run by our own staff and vendors

M4–M9

5 · Monitoring & site visits

Dated photo logs, attendance registers, monthly notes, volunteering days for your team

M4–M11

6 · Endline & impact analysis

Beneficiaries re-scored against baseline; the change is quantified, not asserted

M10

7 · Reporting & utilisation

Impact report, utilisation certificate, bills, BRSR-ready disclosure pack

M11–M12

You approve

  • The theme and the geography
  • The costed proposal, line by line
  • The delivery timeline and milestones
  • The baseline instrument before it runs

We execute

  • Government and school approvals
  • Procurement, vendors and site work
  • Classroom, construction or camp delivery
  • Measurement at both ends of the programme

You receive

  • Beneficiary-level data, not aggregates
  • Utilisation certificate and full bills
  • Impact report: baseline versus endline
  • BRSR-ready disclosure your board can use

PARTNER WITH US

Everything under one accountable roof.

Most CSR programmes involve a strategy consultant, an implementation NGO, a vendor and a reporting agency. We are all four, which is why nothing falls between them.

ONE PARTNER, SEVEN CAPABILITIES

You approve. We execute. You get the evidence.

ACSFOUNDATIONEND TO END

CSR strategy & advisory

Schedule VII fit, theme selection, budgeting

Programme design

Curriculum, engineering, costing

Government liaison

Permissions, DDPI and school approvals

On-ground execution

Our staff, our vendors, our accountability

Employee volunteering

Saturday site days your team can join

Impact measurement

Baseline, endline, beneficiary-level data

ESG & BRSR reporting

Disclosure your parent can use as-is

Complete accountability

Bills, UCs, photographs, audited books

WHAT YOU RECEIVE

Documentation at every stage, not just at the end

Everything below is standard on every ACS programme, whatever its size.

At design

  • Costed proposal, line by line
  • Schedule VII mapping
  • SDG and ESG alignment note
  • Delivery timeline with milestones
  • Baseline instrument for sign-off

During delivery

  • Dated, geo-tagged photo logs
  • Attendance and beneficiary registers
  • Site-visit days for your team
  • Monthly progress notes
  • Employee volunteering slots

At closure

  • Impact report: baseline vs endline
  • Utilisation certificate
  • Bills and vendor documentation
  • BRSR-ready disclosure pack
  • Beneficiary-level data file