Companies (Corporate Social Responsibility Policy) Amendment Rules, 2026

The amendment provides companies with an additional avenue to fulfil CSR obligations while promoting transparency and accountability through the Social Stock Exchange ecosystem. Although utilisation through ZCZP instruments is restricted to 10% of annual CSR spending, the framework is expected to improve access to long-term funding for credible Not-for-Profit Organisations. Companies should carefully evaluate the eligibility of NPOs, monitor utilisation of funds, and maintain adequate documentation to demonstrate compliance with the amended CSR Rules.