Last reviewed: October 2026. This is a plain-language guide, not legal advice.
Why companies ask for a utilisation certificate
Under the Companies (CSR Policy) Rules, as amended in 2021, the company's Chief Financial Officer certifies that CSR funds were disbursed and used for the purposes and in the manner the board approved. The board, auditors and the annual CSR report (filed with Form CSR-2) all rely on this. When a project is run through an implementing agency, the company needs proof from that agency, and the utilisation certificate provides it.
What a utilisation certificate should contain
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Implementing agency: Legal name, address, PAN, and CSR registration number (from Form CSR-1)
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Company and project: Company name, project name as approved by the board, agreement or purchase-order reference, project location
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Period: Financial year or project period covered
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Funds: Amount received (with dates), amount used, any balance carried forward, and any interest earned on the funds
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Spend by head: For example, for a plantation: site preparation, saplings, planting, irrigation, protection, care and monitoring, and administrative costs
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Outputs: For a plantation: number of trees planted, species, area, plantation dates and survival at the latest check
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Declaration: That the funds were used only for the approved CSR project, signed by an authorised signatory and often certified by a chartered accountant
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Annexures: Photos, geo-tags, site maps and the project progress report
When it is issued
- At the end of each financial year, for the funds used in that year
- At project completion, as a final certificate
- For multi-year (ongoing) projects, usually year by year, so the company can track money in its Unspent CSR Account
What auditors and boards check
- The amount matches the payments the company made.
- The project matches the board-approved annual action plan.
- The implementing agency's CSR-1 registration is valid.
- Outputs are backed by evidence: for tree plantation, geo-tagged photos and survival records rather than counts alone.
- Any unspent balance is shown and handled under the unspent-funds rules.
Utilisation certificates for tree plantation projects
Plantation projects run over several years, and their value depends on trees surviving. A good certificate for a plantation therefore reports more than money:
- trees planted against the target, by species and site
- survival at the latest check, and replacements made
- care activities done in the period (watering, weeding, protection)
- a link to tree-level records the company can inspect
How Grow Billion Trees supports CSR documentation
For our CSR plantation projects, every tree is geo-tagged and tracked on our GreenTrack platform. Your team can see planting, photos and survival checks, and share them with your board and auditors. Utilisation documentation is provided as set out in each project agreement. See CSR rules for tree plantation and CSR tree plantation, or talk to our team.
Official sources
Companies in India spent ₹40,794 Cr on CSR in FY 2024-25 (provisional), and ₹4,491 Cr of it, 11.0%, went to environment-related causes, according to the Ministry of Corporate Affairs' National CSR Portal. See CSR spending in India by sector and state.
