CSR, Rehabilitation & Resettlement

The Significance

Corporate social responsibility (CSR) is how companies manage their business processes to produce an overall positive impact on society. It covers sustainability, social impact and ethics, and done correctly should be about core business – how companies make their money – not just add-on extras such as philanthropy.

India is the first country in the world to make corporate social responsibility (CSR) mandatory, following an amendment to the Companies Act, 2013 in April 2014. Businesses can invest their profits in areas such as education, poverty, gender equality, and hunger as part of any CSR compliance.

The amendment notified in the Companies Act, 2013 requires companies with a net worth of INR 500 crore (US $70 million) or more, or an annual turnover of INR 1000 crore (US $140 million) or more, or net profit of INR 5 crore (US $699,125) or more, to spend 2 percent of their average net profits of three years on CSR. The CSR amendments introduced under the Act now require companies to deposit the unspent CSR funds into an escrow account within the end of the fiscal year. This amount must be utilized within three years from the date of transfer, failing which the fund must be deposited into one of the funds prescribed under Schedule VII of the Act. In 2019, an amendment to the Companies Act was passed, applying more stringent penalties on violators of the act.

MART’s Experience

MART believes that companies should utilize their CSR funds effectively by making real contribution towards the betterment of society through strategic CSR models. We believe that CSR actions have to be a win-win for all the stakeholders and should be based on the principles of ethics and transparency. MART believes that companies should utilize their CSR funds effectively by making real contribution towards the betterment of society. We believe in developing strategic CSR models which will cater to the twin objectives of social development along with brand development. We have worked with several reputed corporates such as Tata Steel, Rabo Bank Foundation, Hindustan Petroleum Corporation Limited (HPCL), Tata Power, Ambuja Cement Foundation, Jindal Steel & Power Limited, HCL Foundation, NTPC, HOLCIM, Mitsubishi, among others.

Besides CSR, Rehabilitation & Resettlement (R&R) is another key area where MART has forged partnerships with various corporate houses. While CSR activities are usually mandated for businesses that have already generated a certain threshold of revenues / profits, R&R is an important aspect of manufacturing firms at the project inception phase itself. The Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act (RFCTLARR Act), 2013, has accorded high priority to proper rehabilitation and resettlement of communities displaced or affected due to acquisition of land for important purposes such as mining and setting of industries. MART is proud to have worked with NTPC, ACC Cements and Odisha Coal and Power Limited (OCPL) towards providing livelihood management support for the displaced communities. We also have an expertise in the implementation of R&R Interventions and carried out livelihood enhancement interventions for displaced by prioritizing entrepreneurship promotion, skill development and education in concerned areas. MART’s proficiency in handling such interventions over last 12-13 years is widely acknowledged.

MART’s Commitment

  • We have the expertise in providing client-specific service often linked with strong baseline research, strategic planning, livelihoods opportunity assessment, alternative livelihoods promotion through handholding support, value chain analysis, training and advisory, evaluation and impact assessment along with environmental and social impact assessment across sectors, i.e. Non-Farm Sector, Agri-business, Animal husbandry, healthcare, skill, education, etc.
  • Created self-sustainable models having long run self-sustainability and ability of large-scale replications.
How can we help you?

Contact us at the MART office nearest to you or submit a business inquiry online.


MART’s 3i Approach in particular has caught everybody’s attention…the notion of Participatory Rural Appraisal as a tool for Innovative Co-creation is appropriate and timely.

Dr Urs Herren
Ambassador, Embassy of Switzerland, Bangladesh

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