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  • Writer's pictureThinkCap Advisors

CSR Consulting: CSR Thematic Areas & Spending FY-2022-23

Updated: Jun 26

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 veterans, war widows and their dependents

  • Training to promote rural sports, nationally recognized sports, paralympic sports and Olympic sports

  • Contribution to the prime minister’s national relief fund or equivalent set by the state or center

  • Contribution to incubators or research and development projects in the field of science, technology, engineering and medicine

  • Contributions to public-funded Universities;

  • Rural development projects & slum area development.

  • Disaster management, including relief, rehabilitation and reconstruction activities.

Thematic Area Selection

As a best practice, a thematic area chosen by the company should be governed by the CSR vision of the company and the associated impact it wants to create. An example: Bharat Petroleum's CSR vision: is: "Be a Model Corporate Entity with Social Responsibility committed to energizing lives through Sustainable Development”. In line with the CSR vision, the CSR activities are undertaken with a focus on themes in line with mission of national priorities as well as the Sustainable Development Goals (SDGs). The thematic areas include:

CSR Spend of Indian Corporates FY 2022-23

Corporate Social Responsibility - Thematic Distribution of CSR Funds  FY 2022-23

Read More: Education as the CSR Spending Focus

Thematic Areas & Cumulative CSR Spend Trend for Last 2 Years

Corporate Social Responsibility: CSR Thematic Areas & Cumulative CSR Spend

Read More: The Significance of (W.A.S.H) In CSR activities


Based on our experience as a CSR consulting services firm, we recommend carefully choosing a thematic area. Selection should also include considerations such as NGO selection, execution method, impact assessment, and impact on the brand in building the overall CSR strategy, it would be useful to engage with a CSR advisory services firm at the strategy level that can advise on the thematic areas.


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