CSR Tree Plantation under Schedule VII

Yes. Tree plantation is an eligible CSR activity under item (iv) of Schedule VII of the Companies Act, 2013, which covers environmental sustainability, ecological balance, agroforestry and conservation of natural resources. Grow Billion Trees runs the programme end to end and provides the records and impact reports your CSR committee and annual report need.

CSR rules at a glance

  • Section 135 applies to companies with net worth of ₹500 crore or more, turnover of ₹1,000 crore or more, or net profit of ₹5 crore or more in the preceding financial year.
  • Those companies must spend at least 2% of their average net profit of the three preceding financial years on CSR.
  • Schedule VII item (iv) covers environmental sustainability, ecological balance, agroforestry and conservation of natural resources.
  • CSR implementing agencies must be registered with the Ministry of Corporate Affairs (Form CSR-1).
  • Unspent money from ongoing projects goes to an Unspent CSR Account and must be spent within three financial years.

Sources: Companies Act, 2013 — Section 135 and Schedule VII (Ministry of Corporate Affairs); Companies (CSR Policy) Amendment Rules, 2021

What we deliver

  • Programme design: Site, species and community plan matched to your CSR policy and budget.
  • Planting and care: Native planting by on-ground teams, with multi-year care and replacement of saplings that don't survive.
  • Tracking on GreenTrack: Every tree geo-tagged, with field photos and satellite checks you can open any time.
  • CSR reporting: Progress reports, survival report, certificates and an impact summary for your annual CSR disclosure.

How it works

  1. Scope and budget with your CSR team
  2. Site and species plan
  3. Planting with on-ground teams
  4. Monitoring, care and replacement
  5. Reports for your board and annual report

What you get

  • Programme proposal and scope for your CSR committee
  • Geo-tagged record of every tree
  • Periodic progress reports with photos
  • Survival report (85% program-wide)
  • Certificates and a public digital forest page
  • Impact summary for the annual CSR report

Frequently asked questions

Is tree plantation an eligible CSR activity in India?

Yes. Schedule VII item (iv) of the Companies Act, 2013 lists environmental sustainability, ecological balance, agroforestry and conservation of natural resources, which covers tree plantation programmes.

How much does a company have to spend on CSR?

A company covered by Section 135 must spend at least 2% of its average net profit of the three preceding financial years on CSR activities.

Can CSR funds go through an implementing agency?

Yes. A company can spend directly or through an implementing agency registered with the Ministry of Corporate Affairs on Form CSR-1. We structure the programme with your CSR team so it fits the route you use.

What reports do we get for the annual CSR disclosure?

Geo-tagged tree records, progress reports with photos, a survival report and an impact summary that your team can use in the CSR section of the annual report.

How is survival measured?

Every tree is geo-tagged at planting and checked in the field and by satellite. Saplings that don't survive are replaced. Survival across our programmes is 85%.

Can our employees join the plantation?

Yes. Many CSR programmes include an employee plantation day at the site, while the trees are cared for and tracked afterwards.

Talk to our team to plan your programme.