On 27 May 2026, the Ministry of Corporate Affairs notified the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2026, introducing changes that directly connect CSR spending with the Social Stock Exchange framework.
In this issue, we cover:
• How companies can now deploy a portion of their CSR budgets through Zero Coupon Zero Principal (ZCZP) instruments
• New conditions for companies and non-profits participating in the Social Stock Exchange ecosystem
• What these changes could mean for the future of social capital markets in India
Read more on Pulse by Pacta: https://www.pacta.in/post/csr-amendment-rules-2026