MCA has introduced amendments in CSR Policy Rules recognizing new channels for CSR implementation through Social Stock Exchange-listed NPOs.
Amendments to CSR Policy Rules for 2026
The Ministry of Corporate Affairs has amended the Companies (Corporate Social Responsibility Policy) Rules, 2026, to include Zero Coupon Zero Principal instruments offered by Social Stock Exchange-listed Non-Profit Organizations as valid channels for CSR implementation.
These changes aim to enhance CSR funding avenues while ensuring safeguards for responsible fund utilization, thus reinforcing the commitment of corporate entities towards social responsibility.
Legal advisers should brief their clients on effective utilization of these new CSR rules, highlighting compliance requirements and the benefits of engaging with Social Stock Exchange-listed projects.
