Form CSR-2 is a report a CSR-covered company files with the ROC giving details of its CSR spending for the year, the amount required, spent, unspent, projects funded and amounts carried to the Unspent CSR Account. It makes CSR spending transparent and enforceable, in addition to the board's report CSR note.

What is Form CSR-2? | CA Vijay R Singh

What is Form CSR-2?

CA Vijay R Singh, FCA
Chartered Accountant · ICAI M.No. 153926 · FRN 136869W

Short answerForm CSR-2 is a report a CSR-covered company files with the ROC giving details of its CSR spending for the year — the amount required, spent, unspent, the projects funded and amounts carried to the Unspent CSR Account. It’s the disclosure that makes CSR spending transparent and enforceable, filed in addition to the CSR note in the board’s report.

The CSR disclosure

Form CSR-2 is the ROC filing through which a CSR-covered company reports the details of its CSR for the year — the 2% amount required, the amount actually spent, any unspent amount and where it went, and the projects and implementing agencies. It turns the CSR obligation into a transparent, filed record.

Where it fits

CSR-2 is filed in addition to the CSR section of the board’s report and the company’s accounts. It was introduced to give the government granular visibility over CSR spending across companies, supporting enforcement of the mandatory-spend regime. Non-filing or misreporting carries consequences. Confirm the current due date and format.

A worked example

Example: a company that had to spend ₹1 crore on CSR files Form CSR-2 showing it spent ₹80 lakh on two education projects and moved ₹20 lakh of an ongoing project to its Unspent CSR Account — with the agencies and project details. This matches its board-report disclosure. Accurate CSR-2 reporting is now a real compliance item, not a formality. Our team can prepare and file CSR-2.

Trusts & Societies

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This answer is general information for trusts and societies, not tax or legal advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.