The MCA has amended the CSR Rules, recognizing Zero Coupon Zero Principal instruments issued by Social Stock Exchange-listed NPOs, creating new implementation channels for CSR.
CSR Policy Amendments for 2026
The Ministry of Corporate Affairs has introduced amendments to the Companies (Corporate Social Responsibility Policy) Rules, which now acknowledge investments in Zero Coupon Zero Principal instruments issued by NPOs listed on the Social Stock Exchange. This amendment opens up a novel avenue for companies to implement their CSR policies effectively.
With this change, the MCA aims at enhancing the CSR framework by providing additional channels for corporate entities to fulfill their social responsibility obligations while ensuring proper utilization of funds.
Legal counsel for corporations should guide companies through the revised CSR rules, ensuring they capitalize on these opportunities while complying with regulatory standards.
Citations
- MCA Amendment (2026)