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Waste Management – SWM Rules, EWM Rules, etc

[30th April 2025] The Hindu Op-ed: A powerful judicial remedy for waste management

PYQ Relevance:

[UPSC 2023] The most significant achievement of modern law in India in the constitutionalization of environmental problems by the Supreme Court. Discuss this statement with the help of relevant case laws.

Linkage: The Supreme Court’s proactive role in integrating environmental concerns into constitutional law, aligns with the source’s assertion that environmental protection is a constitutional imperative aimed at safeguarding fundamental rights.

 

Mentor’s Comment:  A new study published in Nature says that India is the world’s biggest plastic polluter, releasing 9.3 million tonnes of plastic each year—about 20% of the global total. The study defines plastic emissions as plastic waste (like litter and burned plastic) that escapes from areas where it’s at least somewhat controlled and ends up in the open environment, where there’s no control at all.

Today’s editorial looks at plastic pollution in India and the actions taken by the Supreme Court to reduce it. This topic is useful for GS Paper 2 (Policy and governance) and GS Paper 3 (Environmental pollution).

_

Let’s learn!

Why in the News?

A new study published in Nature says that India produces more plastic pollution than any other country in the world.

What does the Nature study reveal about India’s plastic pollution?

  • India is the World’s Largest Plastic Polluter: According to the study, India releases 9.3 million tonnes (Mt) of plastic waste annually, accounting for about 20% of global plastic emissions. Eg: This includes both plastic debris and open burning, contributing heavily to land, air, and water pollution.
  • Plastic Waste Emissions Include Mismanaged and Openly Burnt Waste: Plastic emissions are defined as plastic that moves from controlled (managed or mismanaged) systems to unmanaged, uncontained environments. Eg: Waste escaping from open dumpsites or burnt in open fields, common in peri-urban and rural India.
  • Official Data Grossly Underestimates Real Waste Figures: India’s reported per capita plastic waste generation is 0.12 kg/day, but the study estimates it at 0.54 kg/day, suggesting severe underreporting. Eg: Rural waste and informal recycling activities are often excluded from government reports.
  • Uncontrolled Dumpsites Far Outnumber Sanitary Landfills: The study found that unregulated dumpsites outnumber sanitary landfills by 10:1, highlighting a major infrastructure gap. Eg: Cities like Patna and Guwahati rely on open dumping due to lack of engineered landfills.
  • Data Deficiency Hampers Effective Waste Management: Lack of reliable data, especially from rural areas and informal sectors, weakens national waste management planning. Eg: In the Indian Himalayan Region, poor data on plastic waste flow leads to accumulation in fragile ecosystems.

Why is India’s plastic waste data seen as inaccurate?

  • Exclusion of Rural Areas from Official Data: Government statistics largely reflect urban waste generation, ignoring plastic waste from vast rural regions. Eg: Villages disposing plastic in fields or burning it are not included in national data systems.
  • Unaccounted Informal Recycling Sector: The informal sector plays a big role in plastic recycling but is not officially documented in waste audits. Eg: Ragpickers collecting and selling recyclables in Delhi or Mumbai don’t show up in municipal records.
  • No Data on Open Burning of Waste: Open burning, a major source of plastic emissions, is not systematically tracked or included in national waste reports. Eg: In slums and small towns, plastic is often burnt in the open due to lack of collection facilities.
  • Overreporting of Waste Collection Coverage: India claims a 95% collection rate, but this is likely overstated due to poor documentation and ground reality. Eg: Areas with irregular garbage pickup services are still marked as “covered” in official data.
  • Lack of Transparent Data Methodology: There is no clarity on how data is collected, audited, or verified by municipal or state agencies. Eg: The Central Pollution Control Board (CPCB) reports don’t mention the sampling or survey methods used.

How can India improve its waste management system?

  • Ensure Reliable and Inclusive Data Collection: Create a robust, transparent mechanism to collect data from both urban and rural areas, including informal sectors. Eg: Use mobile apps or digital platforms to track daily waste from panchayats and slums in states like Bihar or Odisha.
  • Mandate Waste Audits and Public Methodologies: All data-gathering agencies must publish their methodologies and undergo third-party audits to ensure accuracy. Eg: Municipal bodies in Maharashtra could be required to disclose how they measure household waste generation.
  • Link Local Bodies to Full Waste Processing Ecosystem: Every urban and rural local body should be mandatorily connected to Material Recovery Facilities (MRFs), recyclers, EPR kiosks, and landfills. Eg: Villages in Himachal Pradesh could be linked to nearby MRFs for segregating plastic and compostable waste.
  • Implement and Monitor Extended Producer Responsibility (EPR): Producers, importers, and brand owners (PIBOs) must collect and manage plastic waste they generate, through designated kiosks. Eg: FMCG companies could set up EPR kiosks in towns across Tamil Nadu to collect multi-layered packaging.
  • Leverage Technology and Geo-tag Infrastructure: Use India’s tech capability to geo-tag waste infrastructure, monitor waste flows, and plan better logistics. Eg: Using GIS-based dashboards to track landfill use and recycling rates in cities like Bengaluru and Jaipur.

What is the Vellore Tanneries Case?

  • The Vellore Tanneries Case refers to a significant legal battle concerning the environmental pollution caused by the tannery industry in Vellore, Tamil Nadu, India. It is a landmark case due to its focus on the polluter pays principle and environmental justice.

Why did the Supreme Court act on the Vellore tanneries case? 

  • To Enforce Environmental Justice and Fundamental Rights: The Court recognized that pollution from tanneries violated citizens’ fundamental rights to clean air, water, and health, guaranteed under Article 21 of the Constitution. Eg: Villagers in Vellore affected by contaminated groundwater and health issues were denied their basic rights.
  • To Ensure Accountability and Compliance: Government policies and earlier Court orders had been routinely ignored, so the Court issued a continuing mandamus to ensure time-bound compliance. Eg: The Court directed a committee to monitor clean-up and remediation in Vellore and submit reports within 4 months.
  • To Uphold the “Polluter Pays Principle”: The Court ruled that polluters must bear the cost of damage to the environment and compensate affected communities. Eg: Tanneries discharging untreated effluents were made liable for both environmental restoration and community compensation.
  • To Promote Sustainable Development through Remediation: The Court emphasized that restoring the damaged environment is a part of sustainable development, not an optional activity. Eg: Soil and water remediation programs in the affected leather clusters were ordered to be implemented.

Way forward: 

  • Strengthen Data Collection and Transparency: Establish comprehensive waste data systems that include rural areas, informal sectors, and open burning, with clear methodologies and third-party audits to ensure accurate reporting.
  • Implement Robust Waste Management Infrastructure: Connect local bodies to the full waste processing ecosystem, enforce Extended Producer Responsibility (EPR) for plastic waste, and leverage technology to track and manage waste flows effectively.

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Industrial Sector Updates – Industrial Policy, Ease of Doing Business, etc.

Growth pangs: On industrial activity

Why in the News?

India’s average Index of Industrial Production (IIP) for fiscal year 2025 has dropped to 4%, the lowest level in the past four years, showing a clear slowdown in industrial growth.

What are the main factors contributing to the slowdown in India’s Index of Industrial Production (IIP) in FY25?

  • Global Economic Uncertainty: The global economic outlook remains uncertain, affecting India’s external trade and exports. This slowdown in global demand impacts industrial growth. Eg: India’s goods exports grew at a slower pace in FY25, which strains industrial output as global demand weakens.
  • Lower Domestic Consumption Demand: Slower-than-expected growth in domestic consumption has affected industries that rely on the domestic market, such as consumer goods and durable products. Eg: Consumer non-durables showed a negative growth of -1.6% in FY25, reflecting weak demand despite a fall in retail inflation.
  • Reduced Private Capital Expenditure (Capex): A decline in private sector investment (capital expenditure) impacts industrial growth, especially in infrastructure and manufacturing. Eg: The dip in capex lending rates, though lower, did not spark sufficient investment, reflecting cautious private sector sentiment in an uncertain economic environment.
  • Decline in Key Industrial Sectors: Sectors like mining, manufacturing, and electricity witnessed slower growth in FY25 compared to FY24, contributing to the overall slowdown in industrial production. Eg: Mining’s growth plummeted from 7.5% in FY24 to 2.9% in FY25, and manufacturing also saw a decline, affecting overall industrial output.
  • Weak Goods Exports: India’s goods exports, particularly in the MSME sector, showed limited growth due to strained trade relations, especially with major trading partners like the United States. Eg: The flat growth in FY25’s goods exports, especially from MSMEs, highlights the challenges faced by small businesses and the manufacturing sector in expanding their global market share.

Why has rural consumption remained strained despite a drop in retail inflation?

  • Lingering Effects of High Food Inflation: Although retail inflation dropped, the high food inflation experienced in the last fiscal year (October to December) continues to affect rural households, leaving them with reduced disposable income. Eg: In FY24, the spike in food prices, particularly for essential items like pulses and vegetables, strained rural budgets, and recovery from this shock has been slow.
  • Reduced Farm Incomes: Despite lower retail inflation, farm incomes have been negatively impacted by factors like erratic weather, reduced crop yields, and rising input costs, which affects rural consumption. Eg: Poor monsoon and drought in some regions led to crop failures, reducing farmers’ incomes and limiting their purchasing power.
  • Limited Impact of Inflation Reduction: While overall retail inflation decreased, the price drops were not significant enough in rural areas to translate into meaningful gains in consumption, especially for low-income families. Eg: The fall in vegetable prices towards the end of FY25 helped urban consumers, but rural households still struggled due to stagnant or low farm output and income.
  • Structural Economic Challenges: Rural India still faces structural challenges like inadequate infrastructure, low wages, and high dependence on agriculture, which limits overall consumption despite lower inflation. Eg: Many rural households rely on agriculture, which remains vulnerable to climate change and market volatility, restricting their ability to consume more even when prices drop.

How has the performance of different industrial sectors (like mining, manufacturing, and electricity) changed in FY25 compared to FY24?

Sector FY24 Growth (%) FY25 Growth (%) Conclusion with example
Mining 7.5% 2.9% Mining sector saw a significant decline. This slowdown could be due to reduced demand for raw materials and lower production in key mining areas. Eg: A dip in coal mining output due to lower power demand during certain months.
Manufacturing 5.5% 4% Manufacturing growth slowed down slightly, likely due to lower consumer demand and sluggish export growth. Eg: Lower production in sectors like automobiles and textiles, impacted by weaker global demand.
Electricity 7% 5.1% Electricity sector growth showed a slight decline, though power production still surged during peak summer months. Eg: Increased power generation in March (6.3%) due to seasonal demand, but overall growth reduced for the year.

What steps can the government take to boost private investment and protect MSME jobs?

  • Enhance Domestic Demand through Targeted Public Spending: The government can invest in rural infrastructure, housing, and public services to stimulate consumption, which in turn will encourage private sector production and investment. Eg: Increased spending under schemes like PM Awas Yojana or rural roads (PMGSY) can boost demand for cement, steel, and consumer goods produced by MSMEs.
  • Strengthen Trade and Market Access for MSMEs: By finalizing beneficial trade agreements and easing export procedures, the government can open more markets for MSMEs. Eg: Concluding a bilateral trade deal with the US could reduce tariffs and give India’s 60 million MSMEs better access to one of the world’s largest markets.
  • Expand Credit Support and Reduce Compliance Burden: Provide low-interest loans and simplify regulatory procedures to ease doing business for small enterprises. Eg: Extending the Emergency Credit Line Guarantee Scheme (ECLGS) and digitizing compliance through platforms like Udyam Assist can help micro-industries scale up with less red tape.

Way forward: 

  • Stimulate Demand and Investment: Boost domestic consumption through targeted rural and infrastructure spending while incentivizing private capital expenditure with tax benefits and interest subvention.
  • Empower MSMEs for Global Competitiveness: Strengthen MSME access to credit, simplify compliance, and finalize trade deals to expand their global market footprint and protect employment.

Mains PYQ:

[UPSC 2024] What are the causes of persistent high food inflation in India? Comment on the effectiveness of the monetary policy of the RBI to control this type of inflation.

Linkage: High food prices, mentioned in the article, are putting pressure on rural spending and slowing down the economy.

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Horticulture, Floriculture, Commercial crops, Bamboo Production – MIDH, NFSM-CC, etc.

High temperatures and mango production

Why in the News?

There has been a decrease in mango harvests. Mangoes don’t taste as sweet as before. They are also getting more expensive. Mangoes are arriving in the market too early. Mango pickles aren’t lasting the whole year. The mango trees are flowering earlier than usual. These are some of the common concerns people have been talking about regarding mangoes in India recently.

What are the observed effects of rising temperatures on mango production and quality in India?

  • Early Flowering and Fruiting: Rising temperatures cause mango trees to flower earlier than usual, disrupting natural growth cycles. Eg: Farmers report mangoes arriving too early in the market, affecting planned harvest timelines and market dynamics.
  • Reduced Sweetness and Shelf Life: Heat stress can reduce sugar accumulation in fruits, making them less sweet, and also affect pickle shelf life. Eg: Anecdotal reports mention that mango pickles don’t last through the year and mangoes don’t taste as sweet.
  • Fruit Drop and Uneven Ripening: High temperatures lead to premature fruit drop and uneven ripening, lowering fruit quality. Eg: In varieties like Alphonso, issues like spongy tissue disorder are increasingly observed.
  • Sun Scalding and Physical Damage: Intense heat can cause sunburn-like damage on mango skins, reducing market value. Eg: Farmers note sun scalding of mangoes during heatwaves, making them less visually appealing.
  • Disruption of Pollination and Budding Cycles: Extreme weather events (dry spells, heavy rains, hail) disrupt budding, pollination, and fruit setting. Eg: Farmers report fluctuating weather is altering the timing of flowering, which negatively impacts yield consistency.

Why is there a contrast between anecdotal reports and official productivity data regarding mango yields?

  • Regional Variations in Climate Impact: While official productivity data presents a national average, anecdotal reports come from specific regions that may have experienced harsher climate conditions. Eg: A farmer in Uttar Pradesh may experience fruit drop due to untimely rains, whereas other regions may report normal or high yields, balancing the national figures.
  • Difference in Measuring Parameters: Official data focuses on total output in tonnes per hectare, whereas farmers often talk about quality—taste, sweetness, shelf life, or physical appearance. Eg: Mangoes may appear in large quantities, but may not taste sweet or store well, leading to dissatisfaction among consumers and producers alike.
  • Time Lag in Reporting: Anecdotal reports are immediate and reflect real-time experiences during flowering or harvesting, while official data is compiled and released after the season. Eg: Farmers might report poor flowering due to early summer heat, but yield data may still show good figures after accounting for recovery measures.
  • Improved Farming Practices Masking Stress: Advancements like drip irrigation, better grafting, and fertilizers may help maintain or even boost yields despite climate-related stress. Eg: A farmer using hybrid varieties may achieve good productivity even during erratic weather, skewing overall data upward.
  • Sampling and Data Limitations: Official data often relies on sampling or estimates that may not fully capture smaller orchards or severely affected areas. Eg: Small-scale mango growers hit by hailstorms might not be reflected in state-level yield reports that depend on broad sampling zones.

What does research suggest about the resilience and adaptability of mango trees in the face of global warming?

  • High Genetic Diversity Enables Adaptation: Mango trees exhibit significant genetic variation across different cultivars, which enhances their capacity to survive under changing climatic conditions. Eg: Varieties like Dasheri and Banganapalli show better resilience to heat stress compared to others like Alphonso.
  • Physiological Mechanisms Support Stress Tolerance: Mango trees possess physiological traits—such as deep root systems and efficient water usage—that help them cope with drought and high temperatures. Eg: In regions like Telangana, mango trees withstand prolonged dry spells better than other fruit crops.
  • Compatibility with Heat and Drought Conditions: Mangoes can thrive in tropical climates with long dry seasons, making them naturally suited to certain aspects of climate change. Eg: Research from Egypt and India shows mango cultivation persists even as rainfall becomes erratic.
  • Potential for Climate-Resilient Breeding: The genetic resources available in mangoes make them a strong candidate for breeding programs to develop climate-resilient varieties. Eg: Scientists are working on cross-breeding varieties that combine drought tolerance with disease resistance.
  • Long Lifespan and Adaptive Growth Patterns: As perennial trees, mango plants can adjust flowering and fruiting cycles over time in response to climatic shifts. Eg: In some regions, trees are now flowering earlier, and though it affects timing, it shows their capacity to adapt development stages.

What are the steps taken by the Indian government? 

  • Promotion of Climate-Resilient Agricultural Practices: The Indian government promotes the adoption of climate-smart agricultural practices through schemes like the National Mission on Sustainable Agriculture (NMSA). This includes water-efficient irrigation methods like drip irrigation and rainwater harvesting, which help mango farmers cope with erratic weather and water scarcity.
  • Support for Agro-Weather Advisory and Early Warning Systems: The Indian government has implemented agro-weather advisory services through the Indian Meteorological Department (IMD) and state-level agricultural departments.
  • Research and Development for Climate-Resilient Varieties: The government supports research through agencies like the Indian Council of Agricultural Research (ICAR) to develop heat-resistant and drought-tolerant mango varieties.

Way forward: 

  • Develop Climate-Resilient Mango Varieties: Focus on breeding heat-resistant and drought-tolerant mango varieties to ensure consistent yield and quality under changing climate conditions.
  • Promote Climate-Smart Agricultural Practices: Expand the use of efficient irrigation systems, water conservation techniques, and post-harvest infrastructure to improve resilience and reduce losses.

Mains PYQ:

[UPSC 2023] Discuss the consequences of climate change on the food security in tropical countries.

Linkage: The anecdotal observations about mangoes to higher temperatures and climate change. Mangoes are a tropical crop, and changes in their productivity and characteristics due to rising temperatures are a direct consequence of climate change potentially impacting food security in tropical regions like India.

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How Locusts form massive Swarms?

Why in the News?

A recent study by the Max Planck Institute of Animal Behavior suggests that locusts do not behave like gas particles but instead make cognitive decisions based on their perception of nearby motion.

Locust

About Locust Swarms  

  • Locusts are large grasshoppers capable of forming massive swarms, consuming up to their body weight in food daily, and traveling 150 km/day with favourable winds.
  • They are highly destructive, stripping crops and threatening food security. A single swarm can consume food equivalent to the daily needs of 35,000 people.
  • In India, Locust Control and Research (LC&R) oversees locust management.
  • The Locust Warning Organisation (LWO), established in 1939, monitors and controls locust activity in states like Rajasthan, Gujarat, Punjab, and Haryana.
  • The 2019-2022 desert locust outbreak was one of the worst in decades, devastating India, Pakistan, and East Africa, destroying over 200,000 hectares of crops.
  • Despite existing control measures, locust outbreaks remain difficult to manage due to their rapid breeding capabilities.

Key Highlights of New Research:

  • Traditional models assumed locusts moved collectively by aligning with neighbours.
  • However Max Planck Institute reveals that locusts make cognitive decisions based on visual cues.
  • The study introduced a new mathematical model using neural ring attractor networks, showing that locusts decide on movement based on multiple visual cues, leading to coordinated swarms through decentralised decision-making.
  • This understanding provides a more accurate model for predicting locust swarm behaviour, crucial for early intervention.
[UPSC 2023] Which of the following organisms perform waggle dance for others of their kin to indicate the direction and the distance to a source of their food?

Options: (a) Butterflies (b) Dragonflies (c) Honeybees* (d) Wasps

 

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Nobel and other Prizes

Hon’ble President confers Padma Awards, 2025

Why in the News?

Padma Awards 2025 recognised 139 individuals for their exceptional contributions across various fields. Notable awardees include actor S. Ajith Kumar, singer Pankaj Udhas, and cricketer Ravichandran Ashwin.

About Padma Awards:

  • The Padma Awards are among India’s most prestigious civilian honors, announced annually on Republic Day’s eve.
  • These awards recognize outstanding achievements in various fields, particularly public service.
  • The GoI introduced the Bharat Ratna and Padma Vibhushan in 1954, with the three classes (Pahela Varg, Dusra Varg, and Tisra Varg) renamed in 1955 as Padma Vibhushan, Padma Bhushan, and Padma Shri.
  • The awards are not titles and cannot be used as prefixes or suffixes to names.
  • The number of awards given annually is capped at 120 (excluding posthumous awards and awards to NRIs/foreigners/OCIs).

Award Categories:

  1. Padma Vibhushan: For ‘exceptional and distinguished service.’
  2. Padma Bhushan: For ‘distinguished service of a high order.’
  3. Padma Shri: For ‘distinguished service.’

Eligibility and Nomination:

  • Nominations are reviewed by the Padma Awards Committee, formed annually by the Prime Minister, with final approval from the President.
  • Eligibility Criteria:
    • Open to all individuals, regardless of race, occupation, position, or gender.
    • Government employees, except doctors and scientists, are generally ineligible.
    • Awards are generally not given posthumously, with exceptions in extraordinary cases.
    • A recipient can be considered for a higher category only after five years since their last Padma award.
[UPSC 2021] Consider the following statements in respect of Bharat Ratna and Padma Awards:

1. Bharat Ratna and Padma Awards are titles under Article 18(1) of the Constitution of India.

2. Padma Awards, which were instituted in the year 1954, were suspended only once.

3. The number of Bharat Ratna Awards is restricted to a maximum of five in a particular year.

Which of the above statements are not correct?

Options: (a) 1 and 2 only (b) 2 and 3 only (c) 1 and 3 only (d) 1, 2, and 3*

 

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Air Pollution

Greenhouse Gases Emissions Intensity (GEI) Targets

Why in the News?

The Environment Ministry has released the Draft Greenhouse Gas Emissions Intensity (GEI) Target Rules, 2025, as part of the government’s efforts to reduce greenhouse gas emissions (GHGs) from energy-intensive sectors.

About Greenhouse Gases Emissions Intensity (GEI):

  • GHGs trap heat in the Earth’s atmosphere, contributing to global warming.
  • Major GHGs include carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), and synthetic fluorinated gases (CFCs, HCFCs).
  • GEI measures the amount of GHGs emitted per unit of output (e.g., per tonne of product like cement or aluminium).
  • It uses tCO2e (tonnes of CO2 equivalent) to account for the impact of all GHGs.
  • Reducing GEI is vital to mitigate climate change, promoting the use of cleaner technologies in industries to lower environmental footprints.

Key Provisions of Draft GEI Target Rules, 2025:

  • Target Setting for Industries: Specific emission intensity reduction targets are set for energy-intensive sectors like aluminium, cement, and pulp and paper, for the periods 2025-26 and 2026-27.
  • Baseline Emissions & Gradual Reduction: Baseline GHG emissions for 2023-24 are established, with targets for gradual reduction over time.
  • Carbon Credit Trading Scheme (CCTS): Industries meeting GEI targets will earn carbon credits that can be traded on India’s carbon market. Those failing to meet targets will need to buy credits or face penalties.
  • Sector-Specific Applicability: Targets apply to 13 aluminium plants, 186 cement plants, 53 pulp and paper plants, and 30 chlor-alkali plants.
  • Penalties & Incentives: Non-compliant industries must buy carbon credits or face penalties. The rules encourage clean technologies, like using biomass instead of coal in production.
  • Alignment with Paris Agreement: The rules support India’s climate commitments, aiming for a 45% reduction in emissions intensity of GDP by 2030 compared to 2005 levels.
  • Monitoring & Compliance: The Bureau of Energy Efficiency (BEE) will oversee the carbon credit market, ensuring compliance through regular progress reports from industries.
[UPSC 2022] Climate Action Tracker’ which monitors the emission reduction pledges of different countries is a:

Options: (a) Database is created by coalition of research organisations* (b) Wing of “International Panel of Climate Change” (c) Committee under “United Nations Framework Convention on Climate Change” (d) Agency promoted and financed by United Nations Environment Programme and World Bank

 

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Corporate Social Responsibility: Issues & Development

CSR Spending in India

Why in the News?

In 2023-24, India’s listed companies spent Rs 17,967 crore on Corporate Social Responsibility (CSR), 16% higher than Rs 15,524 crore in 2022-23.

As per the PRIME Database report, this increase was due to an 18% rise in the companies’ net profits.

CSR Spending in India

About Corporate Social Responsibility (CSR) and Obligations Under It

  • CSR is a self-regulating business model through which companies become socially accountable to themselves, stakeholders, and the public.
  • It includes initiatives that assess and take responsibility for the company’s social and environmental impact.
  • India is the first country to mandate CSR spending w.e.f. April 1, 2014, through Section 135 of the Companies Act, 2013.
  • It provides a structured framework for CSR activities.
  • CSR provisions apply to companies that, in the preceding financial year, have:
    • Net worth ≥ ₹500 crore, or
    • Turnover ≥ ₹1,000 crore, or
    • Net profit ≥ ₹5 crore
  • CSR Spending Obligation:
    • Companies must spend at least 2% of their average net profits of the last 3 financial years on CSR.
    • Newly incorporated companies should calculate it based on profits of previous years.
  • Eligible CSR Activities:
    1. Eradicating hunger and poverty
    2. Promoting education, gender equality
    3. Combating diseases (e.g., HIV/AIDS)
    4. Environmental sustainability
    5. Contributions to relief funds (e.g., PM CARES, PM Relief Fund)
    6. Welfare of disadvantaged groups
  • If CSR spend > ₹50 lakh, companies must constitute a CSR committee with at least three board members, one being independent.
[UPSC 2024] Consider the following statements with reference to Corporate Social Responsibility (CSR) rules in India:

1. CSR rules specify that expenditures that benefit the company directly or its employees will not be considered as CSR activities.

2. CSR rules do not specify minimum spending on CSR activities.

Which of the statements given above is/are correct?

Options: (a) 1 only* (b) 2 only (c) Both 1 and 2 (d) Neither 1 or 2

 

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