Chapter 08 · Finance, data & evidenceSustainability Language
2% obligation
Definition
spend **≥2% of average net profits of the preceding 3 years** on Schedule VII activities (poverty, education, gender, environment, disaster relief, PM funds etc.).
References
Indiakpi
spend **≥2% of average net profits of the preceding 3 years** on Schedule VII activities (poverty, education, gender, environment, disaster relief, PM funds etc.).
Companies Act 2013, s.135 — CSRCompanies Act 2013, s.135 (CSR) · verified 2026-08-22
Overview
The overview for this term is being prepared.