The Brain Hawk Consultant


Corporate Social Responsibility Under Section 135 of Companies Act 2013

Corporate Social Responsibility (CSR) denotes a concept in which companies decide voluntarily to contribute to a better society and a cleaner environment – a concept in which companies integrate social and other useful concerns in their business operations for the benefit of their stakeholders and society in general.

Basically, “Corporate Social Responsibility” means and includes but is not limited to:

  • Projects or programs relating to activities specified in Schedule VII to The Act.
  • Projects or programs relating to those activities which are undertaken by the Board of directors of a company in ensuring the recommendation of the CSR Committee of the Board as per declared CSR Policy of the Company along with the conditions that such policy will cover subjects specified in Schedule VII of the Act.

CSR Applicability in India

The provisions of CSR applies to:

  • Every company
  • Its holding company
  • Its subsidiary company
  • Foreign company

Having in the preceding financial year:

  • Net worth > 500 crore
  • Turnover > 1000 crore
  • Net profit > 5 crore

Importance of Corporate Social Responsibility

CSR is a broad word that describes a company’s efforts to benefit society in any way. CSR is significant for the following reasons:

  • CSR enhances the public image by publicising initiatives to create a better society and raising the likelihood of becoming favourable in the eyes of consumers.
  • CSR boosts media coverage since favourable media coverage benefits the organisation.
  • CSR enhances the company’s brand value by building a socially strong relationship with customers.
  • CSR helps companies to stand out from the competition when companies are involved in any kind of community.

CSR Services

We strategically create and operate your CSR programme so that you can gain reputational benefits, engage and empower your stakeholders, and make an effect on social issues that are important to your business.


CSR Strategy & Thematic Area Selection



We believe that the impact of CSR on you and your community may be maximised by finding social issues that are both relevant to your business and influential to the community. Avad India considers a variety of elements while developing a successful CSR programme for a company. CSR programmes that harness an organization’s core expertise and are founded on its fundamental beliefs have the most impact. 

This leads in genuine on-the-ground change and development, which eventually contributes to the company’s success and the value of its stakeholders. 

How We Do It

  • Conduct a baseline survey / need assessment to determine the most important intervention requirement.
  • Conceptualize the ideas.
  • Set specific goals in accordance with the Theory of Change.
  • Design initial delivery framework along with activities, outcome & impact.


NGO Partner Selection & Due Diligence


TBH’s due diligence approach evaluates an NGO’s credibility and ability to deliver and sustain a programme on the ground. True to our name, we travel the path of Dharma (righteousness) with caution. We believe that “the good you do comes back to you.” 

We make certain that our partners are trustworthy and devoted to social development. Our NGO partners work at the grassroots level of social issues and have direct access to beneficiaries, even in remote corners of the country.  

How We Do It

  • Perform Financial Review of entity
  • Perform Legal Documentation Review
  • Assessor Visit to NGO
  • Getting Third Party Feedback
  • Undertake Beneficiary Interviews and Feedback
  • Independent verification on Income Tax portal
  • Perform Awards and Media Coverage review
  • Ensure Political and Religious Affiliations check


Programme Design & Monitoring


We ensure that your CSR projects are carried out in an ethical, effective, and efficient manner. Ensure that programme design matches local developmental requirements and produces long-term value for communities, thereby making your CSR plan a reality.

Monitoring ensures that targeted objectives are reached and that the project remains on track in accordance with agreed-upon budgets and schedules.

How We Do It

  • Preparing an implementation roadmap, defining budgets and processes 
  • Designing and signing tri-party MOUDesigning and signing tri-party MOU
  • Establishing monitoring framework to measure outcomes, quality and adherence to compliance.
  • Ensuring financial compliance
  • Submitting periodic Monitoring Reports for review
  • Conducting joint review meetings


CSR Communication & Employee Engagement


Effective communication is essential in assisting stakeholders in understanding the long-term value of CSR investments. It also helps to develop long-term brand loyalty and remember by striking an emotional chord with the public. According to management expert Timothy Creel, “recent studies show that companies engaging in socially responsible behaviour tend to see long-term financial gains and increases in value.”

We create Outreach, Affinity and Advocacy for Brands around impactful CSR. Our approach ensures maximum visibility for your projects.

How We Do It

  • Branding on spot
  • Creating Documentary CSR video
  • Creating info-graphics, success stories, case studies and promotion through Social Media
  • Creating crowdfunding / social media campaigns for visibility
  • Engaging management at key forums / events
  • Managing employee volunteering days


Project Evaluation and Reporting


Impact Assessment (IA) is the process of determining the outcomes / impact of a CSR initiative, including the computation of Social Return On Investment (SROI). It also evaluates the efficacy of implementation, the problems encountered, and the project’s intended and unforeseen effects. 

It also serves as a foundation for determining whether the model can be scaled up in the future or whether it has to be modified. 

How We Do It

  • Collect and compile programme progress information.
  • Examine the intended and unforeseen consequences of the programme.
  • Develop field research tools
  • Conduct Primary and Secondary research
  • Interviews with beneficiaries, community interviews, and surveys
  • Comparison of intervention and non-intervention groups
  • Analysis of quantitative and qualitative findings
  • Generation of impact / progress reports for the Board of Directors


Governance and Legal Compliance


TBH manages compliance from start to finish, ensuring required documentation and disclosures. Our professionals ensure that all of your CSR complies with the Companies Act, the CSR Rules 2014, and any other applicable regulations.

How We Do It

  • Engage and support the CSR Committee in the development of CSR policies in accordance with the law.
  • Ensuring disclosures in the Board Report, Annual Report, Meeting Minutes, and Website.
  • Ensure legal documentation and clearances.
  • Adherence to all CSR-related Dos and Don’ts.