CSR Consulting: CSR Thematic Areas & Spending (Updated) For FY-2023-24
A CSR thematic area is the most important constituent of a company’s CSR strategy. It defines the theme and series of activities in which the organization will do CSR spending, run programs & create the desired social impact and related upliftment. As per the Companies Act 2013, a thematic area qualifies for CSR spending if it is listed as part of activities under the Schedule VII of section 135 of the Companies Act. Activities Permitted Under CSR Activities which may be included by companies in their Corporate Social Responsibility Policies are as follows Eradicating hunger, poverty and malnutrition Promoting health care including preventive health care and sanitation and making available safe drinking water. Promoting education, including special education and employment enhancing vocational skills Promoting gender equality & empowering women Ensuring environmental sustainability Protection of national heritage, art and culture Measures for the benefit of armed forces v...