According to Section 135 of the Companies Act, 2013, Central Public Sector Enterprises (CPSEs) under the Ministry of Steel allocate at least 2 per cent of the average net profits from the preceding three financial years towards Corporate Social Responsibility (CSR) activities. Any unspent balance is carried forward for use in the following year for the originally intended purpose.

CSR spending by CPSEs over the last three years has supported projects across a wide range of social sectors. However, due to financial losses in FY 2023–24 and 2024–25, Rashtriya Ispat Nigam Limited (RINL) did not allocate CSR funds. Meanwhile, KIOCL adjusted its FY 2024–25 CSR obligation by using surplus CSR expenditure carried forward from FY 2021–22, as permitted under Section 135 of the Act.

The key focus areas of these CSR initiatives include education and healthcare, women empowerment, sustainable income through Self Help Groups, support for persons with disabilities (Divyangs), and access to water and sanitation. These efforts aim to benefit the wider society, although exact data on beneficiaries and location-wise expenditure is not maintained.

CSR projects are largely undertaken around steel plants, townships, and mining regions, often home to Scheduled Tribes, Scheduled Castes, and other disadvantaged populations.