ISR 5 is a crucial document required under the Companies Act, 2013, specifically related to the rules framed for Corporate Social Responsibility (CSR) activities. This form is used to provide detailed disclosures about the CSR expenditure of a company and must be filed annually with the Registrar of Companies (RoC). The form ISR 5 ensures transparency and accountability by capturing the amount spent, the nature of CSR projects undertaken, and the implementation details, among other key information. Companies meeting the specified CSR criteria under Section 135 of the Companies Act are mandated to file form ISR 5 along with their financial statements to comply with legal and regulatory requirements.

The purpose of Annexure C – form ISR 5 is to maintain a standardized reporting format that allows stakeholders, including shareholders, regulatory bodies, and the public, to assess a company’s commitment and contribution to social development. Filing this form correctly and on time is essential to avoid penalties and to demonstrate the company’s adherence to CSR norms. The form also helps in tracking the effectiveness of CSR initiatives by providing insights into fund utilization and project outcomes. Overall, Annexure C – form ISR 5 plays a vital role in promoting responsible business practices and fostering sustainable growth through structured CSR activities.