1. POLICY TITLE:
DEFINITIONS:
This policy is called as “Brahmaputra Cracker
and Polymer Limited Corporate Social
Responsibility Policy”. In short, it may be called
as BCPL CSR Policy.
2. Policy Statement and
Objectives:
2.1 As a responsible corporate citizen, the
company will work towards improving the
quality of life of the communities in the areas
adjoining its installation. Through its CSR
initiatives the company will enhance value
creation in the society by taking up socially
relevant programmes and initiatives that will
promote wholesome and sustained growth for
the society.
2.2 Objectives:
• Integrating its business values and
practices to meet the expectations of
stakeholders and to ensure that local
populace benefits from the company’s
presence in its neighbourhood.
• Create a significant and sustained
impact on general people in and around
its installation by taking up relevant
programmes to uplift the socio-economic
condition.
• To connect with people and build a
positive image of the company by
creating goodwill amongst the local
people.
3.
3.1 Corporate Social Responsibility (CSR):
means and includes, but is not limited to:
Socially relevant programmes or initiatives
undertaken for welfare of general populace to
promote wholesome and sustainable growth.
These activities shall be in accordance with
Schedule VII of the Companies Act, 2013.
3.2 CSR Committee of Board: means Corporate
Social Responsibility Committee of the Board
as may be notified from time to time, in terms
of the provisions of Companies Act, 2013 or
any applicable guidelines issued from time to
time.
3.3 CSR Cross Functional Committee: means
the committee which will review and examine
the CSR projects/ CSR Implementation plan
for each financial year and recommend for
approval of Managing Director. The committee
will be comprising of the following members
(Not below the rank of Chief Manager in each
case):
• Head of the Department (Human
Resources)
• Head of the Department (Finance
&Accounts)
• Chief Operating Officer/ Technical Head
3.4 CSR Coordination Team: means
the committee which will monitor the
implementation of the approved CSR
projects and ensure timely fund utilization/
completion of the same. The committee
 will be comprising of representatives of the
following Department ( at least one member
from HR/CC Department):
• Human Resources Department
• Corporate Communication Department
• Finance & Accounts Department
• Technical Department
The committee is to be approved by Managing
Director for each financial year.
3.5 Net Profit: means the net profit of BCPL
as per the financial statement prepared in
accordance with the provisions of Companies
Act, 2013.
3.6 CSR Expenditure: shall include the
expenditure earmarked for CSR activities
in the beginning of each financial year in
accordance with Companies Act, 2013.
3.7 Nodal Officer: Officer designated by
Managing Director for the purpose of
coordinating for formulation/ amendment of
CSR Policy and steering CSR agenda of the
company. This will be notified from time to
time on approval of Managing Director.
3.8 Words and expressions used in this document
but not defined shall be construed to have
the same meanings and implication as in the
Companies Act, 2013 corresponding rules
and subsequent circulars and notifications,
if any.
4. CSR Committee of the Board:
4.1 The composition of the CSR Committee of
Board shall be notified from time to time, in
terms of the provisions of sub-section (1) of
section 135 of the Companies Act, 2013.
4.2 Managing Director is authorized to designate
the Nodal Officer for the purpose of
coordinating policy formulation and steering
the sustainability & CSR agenda of the
company. This will be notified from time to
time on approval of Managing Director.
5. Approving Authority:
5.1 BCPL Board is Competent Authority for
approval of Annual CSR budget in each
financial year.
5.2 Managing Director is Competent Authority
to approve scheme wise allocation as per the
approved budget in each financial year. The
projects will be reviewed and implemented by
internal committees.
5.3 The details of projects will be apprised to
CSR Committee of the Board.
6. CSR Budget:
6.1 The budget of the CSR shall be decided in the
beginning of each financial year as part of the
annual budget exercise.
6.2 Considering the geographical location of this
project, CSR budget will be to the tune of
Rs. 1 Crore till any profit is generated by the
 company subject to liquidity position of the
company.
6.3 On commissioning of the plant and on
generating revenue, the company will spend
at least 2% of the average profit of the last
three financial years.
6.4 The unspent amount in a particular year for
a particular project would not lapse. It
would be carried forward to the next year for
utilization in CSR initiatives subject to the
amount to be carried forward will be restricted
to the amount unspent from requirement of
the 2% of the average profit of the last three
years.
6.5 In case a CSR project does not take off till
02 years of its approval, the same shall be
considered dropped with the approval of the
CSR Committee. Also the fund allocated
against such project shall be considered for
relevant alternate project.
6.6 The surplus arising out of the CSR projects or
activities shall not form part of the business
profit of the company.
6.7 The budget will be regulated as per the
provision of Companies Act 2013/ applicable
guidelines issued from time to time.
7. CSR Projects/ Programmes:
BCPL shall undertake CSR projects in the
following areas:
7.1 Eradicating hunger, poverty and malnutrition,
promoting preventive health care and
sanitation and making available safe drinking
water.
7.2 Promoting education, including special
education and employment enhancing
vocation skills especially among children,
women, elderly, and the differently abled
and livelihood enhancement projects; relief
activities during natural calamities and
disasters.
7.3 Promoting gender equality, empowering
women, setting up homes and hostels for
women and orphans; setting up old age
homes, day care centers and such other
facilities for senior citizens and measures for
reducing inequalities faced by socially and
economically backward groups;
7.4 Ensuring environmental sustainability,
ecological balance, protection of flora
and fauna, animal welfare, agroforestry,
conservation of natural resources and
maintaining quality of soil, air and water;
7.5 Protection of national heritage, art and culture
including restoration of buildings and sites
of historical importance and works of art;
setting up public libraries; promotion and
development of traditional and handicrafts;
7.6 Measures for the benefit of armed forces
veterans, war widows and their dependents;
7.7 Training to promote rural sports, nationally
recognized sports, Paralympic sports and
Olympic sports;
7.8 Contribution to the Prime Minister’s National
 Relief Fund or any other fund set up by the
Central Government for socio-economic
development and relief and welfare of the
Scheduled Castes, the Scheduled Tribes, other
backward classes, minorities and women;
7.9 Contributions or funds provided to technology
incubators located within academic
institutions which are approved by the Central
Government.
7.10 Rural development projects and other areas
mentioned in Schedule VII.
Geographical focus of BCPL CSR will be
immediate vicinity of its operation areas.
8. Identification and
Implementation of CSR
projects:
8.1 BCPL CSR schemes will be identified at the
beginning of each financial area based on
• Valid Internal need Assessment / through
External Agencies.
• Proposal from District Authorities/
local panchayat/ critical stakeholders/
public representatives/ neighborhood
community etc.
• Recommendation from Chief/ Officer In
charge of BCPL Plant.
8.2 The project should be clearly defined and
should have documented project deliverables,
outcomes, and milestones. The project
should address the emergent needs of the
society along with emphasis on community
participation.
While identifying the CSR projects following
parameters shall be considered:
• The project should come under the
purview of Schedule VII of Companies
Act, 2013
• Project Cost: Direct and overhead
• No. of Beneficiaries ( Total, SC, ST,
Women, PH )
• Time period of completion
• Radial distance to be within 5
kilometers of any of the company’s
operating units including Lepetkata,
Lakwa, Duliajan, Railway Siding and
Pipelines.
8.3 The target groups include, but are not limited to:
• Below Poverty Line ( BPL) Line
• Women/ Girl Children
• Children in difficult circumstances
• Person with disabilities
• Social disadvantaged groups like SC, ST,
OBC, Minorities etc.
8.4 The identified CSR projects shall be placed
by Nodal Officer for review of CSR Cross
Functional Committee. The CSR Cross
Functional Committee shall review and
examine the projects/ schemes and recommend
for approval of Managing Director as per the
budget approved in each financial year.
 8.5 CSR programmes shall be undertaken
through registered trust/ societies/ companies/
autonomous bodies / government departments
which should necessarily have an established
track record of 03 (three) years in undertaking
such projects and programmes. Once the
project is approved, BCPL will have to enter
into an agreement with the implementing /
executing agency and the payment shall be
done as per the agreement signed (Annexure
I).
8.6 BCPL may also collaborate with other
companies for undertaking CSR projects or
programmes.
8.7 BCPL may also execute the CSR programmes
through respective departments when required
as per normal C&P procedure.
8.8 Adequate care is to be taken that there is no
duplication of CSR and sustainability projects
with that of Governments Programmes/ other
agencies/ other establishments.
9. Monitoring and Reporting of
CSR schemes:
9.1 The progress of the CSR projects or
programmes under implementation shall
be intimated to BCPL on monthly basis by
Implementing Agency.
9.2 CSR Coordination Team will regularly
monitor the project progress/ conduct site
visits and appraise the Nodal Officer. A record
of all the site visits shall be maintained.
9.3 CSR Coordination Team will monitor timely
fund utilization and payment other than
mobilization advance shall be released only
after obtaining utilization certificates and
certification of CSR coordination team.
9.4 Feedback shall also be obtained by
beneficiaries about the CSR projects/
programmes wherever applicable.
9.5 Nodal Officer will place a report to the CSR
Committee of Board in each quarter regarding
status of the projects through MD for the
financial year.
9.6 An Annual Report on CSR containing details
about the CSR policy and programmes
implemented by BCPL shall be included in the
Board of Directors’ Report for every financial
year, as per the format prescribed under the
Rules to Section 135 of Companies Act, 2013.
9.7 Composition of CSR Committee of Board
will be included in the Annual Report on CSR
and also displayed on the BCPL’s website.
9.8 The CSR programmes being implemented
should be displayed in the company’s website.
10.Impact Assessment :
In order to assess the impact of its CSR projects and
programmes, BCPL shall undertake the following
activities:
10.1 Ensure that the projects and programmes
undergo final evaluation.
10.2 Engage credible third parties to undertake
 impact assessment study of all or selected
projects/ programmes as per the requirement.
10.3 Baseline Survey on identified thrust areas by
an external agency may be done for major
projects.
12.Criteria for selection of
11. General Provisions:
11.1 All or any provisions of the CSR guidelines
would be subject to revision/amendment in
accordance with the legislation/ guidelines
of the government issued from time to time.
Any modifications will be effected with the
approval of CSR committee of the Board.
11.2 No contribution shall be made to any political
party under CSR. The CSR activities should be
taken by the company in project/programme
mode. One off events such as marathons/
awards/charitable contribution/advertisement/
Sponsorships of TV Programmes would not
be qualified as part of the CSR expenditure.
11.3 Contribution to corpus of a trust/ Society/
section 8 companies etc. will qualify as
CSR expenditure as long as (a) the trust/
society/ section 8 companies etc. is created
exclusively for undertaking CSR activities or
(b) where the corpus is created exclusively for
purpose directly relatable to a subject covered
in Schedule VII of the Companies Act 2013.
11.4 The CSR projects or programmes or activities
that benefits only the BCPL employees and
their family members shall not be considered
as CSR activities in accordance with Section
135 of the Act.
11.5 Any point not covered by this policy would
be interpreted in accordance with the existing
Companies (CSR Policy) Rules and DPE
Guidelines, with the former taking precedence
over the later in case of any conflict.
Implementing partner in case of
Voluntary Organization / Non-
Government Organization/
Company/Agency :
1. The applicant should be legally registered
organization under Societies Registration Act,
1860 or Indian Trusts Act, 1882 or section 25
or section 08 Company.
2. The agency should have a permanent Address
in India
3. The agency should be registered for a period of
minimum three years as on date of submission
of their application to BCPL.
4. The agency should have undertaken CSR
projects for Central/ State Govt. / Central or
State PSU.
5. The state should have regional offices /
establishments in the state where the project
is proposed.
6. The agency should not have been blacklisted
by any funding body/ partner organization in
India.
 7. No member on the Board of Agency has any
criminal proceeding going on in any court of
India.
8. In case of programmes focused on skill
development for wage employment, the
courses should be accredited by National
level bodies such as ATDC, NCVT, NSDC,
NAAC etc.
9. In case of procurement of items such as solar
lights, Solar Water Pumps, lanterns, hand
pumps, bore wells etc. the rate should be
benchmarked against standard/ applicable
govt. rates.
10. In case of projects involving construction
activities, govt. rates should apply and the
projects should preferably be executed
through a Govt. Agency.
13.Documents to be submitted
by concerned agency if the
project are executed through
Voluntary Organization / Non-
Government Organization/
Company/Agency
1. Registration Certificate
2. Proof of permanent address in India
3. PAN
4. Service Tax Registration Number
5. Income Tax Exemption Certificated: as
applicable (80G/ 12AA/35AC/FCRA etc.)
6. Audited Balance Sheet of the last three years.
7. Income and Expenditure details of last three
years to ascertain sources of funding and
value of funding.
8. Details of the ongoing projects: Organization,
Location, beneficiaries Cost, Timeline and
other relevant details.
9. An undertaking that a) no member on
the Board of the entity has any criminal
proceeding going on in any court of India and
b) the entity has not been blacklisted by any
funding body/ partner organization in India.
10. Profile of the promoters of the organization to
ascertain background of the people associated
with the organization.