CSR in Focus: Research as a CSR Activity Under the Companies Act, 2013 and New CPSE CSR Priorities

CSR Law
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In this issue of Pulse by Pacta, we look at two CSR updates relevant to non-profit organisations.

First, we examine when research may qualify as CSR under the Companies Act, 2013. Second, we highlight the new CSR priority themes for Central Public Sector Enterprises (CPSEs) for FY 2026–27 and FY 2027–28.

This issue covers:
• Research as a CSR activity
• New CPSE CSR priority themes on Anganwadi infrastructure, sports development, and livelihood enhancement
• What these priorities could mean for non-profit organisations seeking CSR support

Read the full issue here