Ministry of Corporate Affairs (MCA), Corporate Social Responsibility Voluntary Guidelines, 2009 (revised in 2011)

India Current 2009

The Corporate Social Responsibility Voluntary Guidelines state that CSR initiatives of Indian companies should become integral part of their overall business policy. The Guidelines set out six core elements for companies to address, including respect for workers’ rights and welfare, human rights, and the environment. Guidance on implementation is included in the Guidelines. For example, the CSR policy of the business entity should include an implementation strategy. Also, companies should disseminate information on the CSR policy, activities and progress in a structured manner to all their stakeholders and the public through websites, annual reports, and other communication media. For more information visit the Government of India’s website or view pages 48 – 50 of Carrots and Sticks. See also the February 2010 edition of GRI’s newsletter.


General sustainability/ESG/non-financial

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

All organizations except those in the public sector

Issuer type


Type of instrument

Code of conduct or guideline

Mandatory or voluntary


The geographical scope


Project Partners