MCA Amends Rules to Allow Companies to Undertake CSR Through Social Stock Exchange Instruments

The Ministry of Corporate Affairs (MCA) has amended CSR rules, effective May 27, 2026, allowing companies to channel up to 10% of their CSR expenditure into "Zero Coupon Zero Principal Instruments" (ZCZP Instruments) issued by Not-for-Profit Organisations (NPOs) and listed on Social Stock Exchanges. This aims to simplify compliance and provide a transparent funding mechanism for NPOs. Companies subscribing to these instruments are also exempt from impact assessments.

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