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MCAMCA annual filings

CSR impact assessment

The independent impact assessment required for companies above the CSR spending threshold, subject to the rule 4A exemption.

How this is timed

Standing duty, no filing date

Regulator
MCA
Category
MCA annual filings
Form
Not specified
Last verified
2026-09-01
Read statutory basis

A company above the CSR spending threshold must arrange an independent impact assessment and report it in the annual CSR report. The sweep establishes no separate filing date. From 29 May 2026, projects funded through a zero-coupon zero-principal instrument under rule 4A are exempt from impact assessment.

Deadlines counted from an event

These have no calendar date. The clock starts when the event happens.

Standing duty

Arrange the independent impact assessment and report it in the annual CSR report.

Applies when: The company exceeds the CSR spending threshold in rule 8(3) and the project is not exempt under rule 4A(2).

The rule

Stated as the law states it, so you can work out any period yourself.

Conditional impact assessment

Arrange the independent impact assessment and report it in the annual CSR report.

Applies when: The company exceeds the CSR spending threshold in rule 8(3) and the project is not exempt under rule 4A(2).

Who must comply

  • A company above the CSR spending threshold in rule 8(3)

Carve-outs

  • A project funded through a zero-coupon zero-principal instrument under rule 4A

Statutory basis

Read the provision here where we hold it, or on the regulator's site.

Before you file

  • Check the CSR spending threshold.
  • Check whether rule 4A exempts the project.

How to file

  1. 1Appoint an independent agency for each covered project.
  2. 2Complete the assessment.
  3. 3Report the assessment in the annual CSR report.

Last verified 2026-09-01. Confirm against the official source before you rely on it.