The Department of Public Enterprises (DPE) has formally notified 'Development of Sporting Activities' as a Common Corporate Social Responsibility (CSR) Theme for Central Public Sector Enterprises (CPSEs) for the fiscal years 2026-27 and 2027-28. This decision is expected to significantly boost sports development in India.
Policy Shift in CSR Spending
The move represents a major policy shift in the DPE's thematic approach to CSR spending, which has traditionally focused on sectors such as education, healthcare, and nutrition. The DPE introduced the concept of a Common CSR Theme in 2018, identifying priority sectors and advising CPSEs to allocate at least 60 percent of their CSR expenditure to these areas. Over time, themes like health and nutrition were incorporated to ensure focused interventions and greater developmental impact.
Background on Sports CSR
Although promotion of sports has always been an eligible CSR activity under Schedule VII of the Companies Act, 2013, it had not been given the status of a dedicated common theme under the DPE framework. As a result, CSR investments in sports remained limited and largely dependent on the individual priorities of CPSEs. Unlike sectors such as education and healthcare, sports did not benefit from a coordinated policy push or clearly defined intervention areas for CSR funding.
Key Areas of Intervention
The DPE Office Memorandum dated June 18, 2026, changes this by including sports as a Common CSR Theme and identifying key areas of intervention. These include:
- Development of sports infrastructure
- Provision of sports equipment
- Access to professional coaching
- Promotion of sports
- Nurturing of sportspersons
Expected Impact
The inclusion of sports as a Common CSR Theme is expected to substantially enhance the visibility and priority of sports within CPSE CSR planning. Since CPSEs generally align a significant portion of their CSR expenditure with DPE-notified themes, the new framework provides an institutional mechanism for directing CSR resources towards sports development. This decision has the potential to unlock additional investments for grassroots sports infrastructure, athlete support systems, coaching, and talent development programmes across the country.
Alignment with Government Vision
The notification also aligns with the Government's vision under the Khelo Bharat Niti 2025 and the Khelo India Mission, as well as India's ambition to emerge as a leading global sporting nation. By creating a structured pathway for CSR investments in sports, the new framework is expected to complement government efforts aimed at strengthening the sports ecosystem, enhancing athlete development pathways, and expanding access to quality sporting facilities at the grassroots level.
