Filling of ROC Form CSR – 2 on Reporting on CSR
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MCA Form CSR – 2 on reporting on Corporate Social Responsibility
MCA has issued a new FORM CSR-2 for reporting on Corporate Social Responsibility, which must be reported yearly with Form AOC-4 beginning in FY 2021. Because the modifications in AOC-4 have not been implemented for FY 20-21, it will be filed separately by 31-03-2022. The applicability, reporting requirements, and key disclosure requirements are all included in this document.
New FORM CSR-2 on on reporting on Corporate Social Responsibility
The Ministry of Corporate Affairs (MCA) has issued an amendment to the Companies (Accounts) Rules, specifically addressing the filing timeline for Form CSR-2 for the financial year 2023-24. According to the amendment, companies are required to file Form CSR-2 (Corporate Social Responsibility report) by 31st December 2024.
The filing process must be completed after the submission of:
- Form AOC-4 (Annual Financial Statements), or
- Form AOC-4-NBFC (Ind AS) for NBFCs, or
- Form AOC-4 XBRL (for companies mandated to submit in Extensible Business Reporting Language).
This change ensures that companies have sufficient time to report their CSR activities after filing their financial statements for the year.