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Section 135 of the Companies Act, 2013 mandates that companies meeting certain criteria must spend at least 2% of their average net profits on CSR activities. But compliance is just the beginning—strategic CSR can drive both social impact and business value.
Who Needs to Comply?
Companies with:
- Net worth of Rs. 500 crore or more
- Turnover of Rs. 1000 crore or more
- Net profit of Rs. 5 crore or more
Strategic CSR Partnerships
Partnering with specialized NGOs like Smartlyup offers:
- Expertise in program design and delivery
- Established community networks
- Robust impact measurement
- Compliance and reporting support