1. Corporate Social Responsibility (CSR)Welfare:

Corporate Social Responsibility (CSR)Welfare:CSR stands for Corporate Social Responsibility. It refers to a corporation's initiatives to assess and take responsibility for its impact on environmental and social well-being. CSR involves efforts to improve society and minimize any negative impacts caused by the corporation's activities.Under Section 135 of the Companies Act, 2013, mandates that certain classes of companies, specifically those meeting the criteria of size, net worth, and turnover, are required to spend a specified percentage of their average net profits on CSR activities.

For CIL and its subsidiaries (NLCIL, SCCL), funds for CSR should be allocated based on 2% of the average net profit of the company for the three immediate preceding financial years or Rs. 2.00 per tonne of coal production of the previous year whichever is higher.For CIL and its subsidiaries (NLCIL, SCCL), funds for CSR should be allocated based on 2% of the average net profit of the company for the three immediate preceding financial years or Rs. 2.00 per tonne of coal production of the previous year whichever is higher.

(ii) For CIL (Standalone), funds for CSR should be allocated based on 2% of the average net profit of CIL (Standalone) for three immediate preceding financial years or Rs. 2.00 per tonne of total consolidated coal production of CIL as a whole of previous year whichever is higher and
(iii) The unspent amount in the CSR budget in a particular year will not lapse and shall be added tothe CSR budget of subsequent years for CIL and its subsidiaries.

2. Thrust Areas:

2.1.Education:Corporations may invest in building schools, providing scholarships, donating educational resources such as books and computers, and supporting educational programs and initiatives. They may also collaborate with educational institutions to improve infrastructure and curriculum, especially in underserved communities.

2.2. Health:CSR initiatives in health aim to address health disparities, improve healthcare access and quality, and contribute to the overall health and well-being of individuals and communities.This could involve funding the construction of hospitals, clinics, and health centres, as well as supporting mobile health clinics and telemedicine initiatives to reach populations with limited access to healthcare facilities.

2.3. Employment:CSR initiatives in employment focus on creating job opportunities, especially for marginalized and disadvantaged groups. This may involve skills training programs, job fairs, vocational training centers, and support for entrepreneurship and small businesses. Companies may also implement inclusive hiring practices to promote diversity and equal opportunity in the workforce.

2.4. Skill Development:Skill development initiatives focus on equipping individuals with the skills and training needed to succeed in the modern economy. This may include technical and vocational training programs, apprenticeships, internships, and certification courses. Companies may collaborate with educational institutions, government agencies, and non-profit organizations to develop and implement skill development initiatives tailored to the needs of different communities and industries.

2.5. Sports:Corporations may support sports programs and initiatives aimed at promoting health, fitness, and community engagement. This could involve sponsoring sports events  building sports facilities and infrastructure, providing training and coaching support, and promoting sports participation among youth and marginalized groups.

2.6. Livelihood:CSR initiatives in livelihood enhancement aim to improve the economic well-being of communities by supporting income-generating activities, microfinance programs, and vocational training. This may include initiatives related to agriculture, artisanal crafts, small-scale enterprises, and sustainable livelihood practices

2.7. Environment Sustainability:CSR initiatives focused on environmental sustainability aim to address pressing ecological challenges and mitigate the impact of business operations on the environment.This involves reducing the corporation's carbon footprint, conserving resources, and adopting environmentally friendly practices.

3.Guidelines:

 3.1 Ministry of Corporate affairs Guidelines on CSR published in the year 2014 & 2021

3.2 Department of Public Enterprises(DPE) Guidelines published in the year 2014 & 2022

3.3 Coal India Limited (CIL) CSR Policy in year 2014 & 2021 

In January 2022, the Department of Public Enterprises (DPE) in India and In August 2021 Ministry of Corporate Affairs issued guidelines for Central Public Sector Enterprises (CPSEs) regarding Corporate Social Responsibility (CSR). These guidelines outline the expectations and requirements for CPSEs to fulfill their CSR obligations effectively. Here are some brief collective guidelines typically included in such directives:

These guidelines provide a framework for CPSEs to integrate CSR into their business operations and contribute positively to social and environmental development. It is essential for CPSEs to adhere to these guidelines while designing and implementing their CSR initiatives effectively. However, it's also crucial to check for any updates or amendments to these guidelines from the Department of Public Enterprises and Ministry of Corporate Affairs or relevant authorities.