Besides setting up homes and hostels for women and orphans, setting up old age homes, day care centres and such other facilities for senior citizens would be considered as CSR activities by the government. Significantly, “measures for reducing inequalities faced by socially and economically backward groups,” would also come under CSR ambit.
Further, measures initiated by companies for the benefit of armed forces veterans, war widows and their dependents would be classified as social welfare spending by companies.
Another area included is promoting preventive health care and sanitation and making available safe drinking water.
As per the notified rules, ensuring ecological balance, protection of flora and fauna, animal welfare, agro-forestry, conservation of natural resources and maintaining quality of soil, air and water can also be CSR initiatives. In addition, livelihood enhancement and rural development projects would be under CSR head.
Other areas covered include protection of national heritage, art and culture, setting up public libraries, promotion and development of traditional arts and handicrafts, training to promote rural sports, nationally recognised sports, paralympic sports and Olympic sports.