End-to-end CSR programme management — from policy and committee compliance through project selection, implementing agency management, impact assessment, and SROI reporting — plus BRSR and ESG disclosure advisory under SEBI's framework.

CSR Management & ESG Advisory

Corporate Social Responsibility under Section 135 of the Companies Act, 2013 is a statutory obligation for qualifying companies — with prescribed spend requirements, mandatory committee and policy structures, reporting requirements in the Annual Report, and penalties for non-compliance. Sudhir Hulyalkar & Co. provides comprehensive CSR advisory and management services that address both the compliance dimension of Section 135 and the programme management requirements of effective CSR delivery. The firm has managed CSR engagements for companies across multiple sectors, including listed entities with significant mandatory spend requirements.

The firm’s CSR services span the full programme lifecycle. Engagement begins with CSR Policy drafting, CSR Committee constitution, and calculation of the mandatory spend quantum under the Companies (CSR Policy) Rules. The firm assists clients in identifying CSR activities aligned with Schedule VII, national priority areas, and — where relevant — the UN Sustainable Development Goals. Suitable implementing agencies are identified, due diligence is conducted, programme agreements are drafted, and project execution is monitored. Expenditure is tracked against the mandatory spend requirement, and the Annual Report on CSR Activities is prepared for inclusion in the company’s annual report.

ESG Integration & BRSR Compliance

The firm also advises on Environmental, Social, and Governance (ESG) disclosure requirements, including SEBI's Business Responsibility and Sustainability Report (BRSR) framework applicable to listed companies. As ESG reporting requirements develop in detail and investor interest in sustainability disclosures grows, the firm positions clients to meet SEBI's current requirements — and to build sustainability frameworks that will credibly address future disclosure obligations and engagement with ESG-conscious investors.
01

Strategy & Policy

Establishing CSR vision and objectives aligned with Schedule VII; drafting a Board-approved CSR Policy; and constituting a compliant CSR Committee under Section 135(1) of the Companies Act.
02

Implementation

Identifying and selecting CSR activities and implementing agencies, managing project execution, and tracking CSR expenditure against the mandatory spend requirement.
03

Reporting & Compliance

Preparing the Annual Report on CSR Activities, calculating SROI, ensuring full compliance with the Companies (CSR Policy) Rules, and supporting BRSR and ESG disclosures for listed companies.

Scope of Service

  • CSR Policy drafting, CSR Committee constitution, and mandatory spend calculation under Section 135 of the Companies Act, 2013
  • CSR programme design aligned with Schedule VII, national priorities, and UN SDGs
  • Implementing agency identification, due diligence, agreement drafting, and project monitoring
  • Baseline surveys, impact assessment, and Social Return on Investment (SROI) calculation
  • Annual CSR report drafting, regulatory filing, and BRSR/ESG disclosure support for SEBI-listed companies