CSR Bill 2026 pending before NA, SECP tells NA’s body on finance and revenue

Business Recorder reported that the Securities and Exchange Commission of Pakistan told the National Assembly's finance and revenue committee that the Corporate Social Responsibility (CSR) Bill, 2026 is still awaiting a vote. The bill was passed by the Senate with amendments on 11 May 2026 and was then sent back to the National Assembly. Once it is enacted, the SECP would carry out the required regulatory and implementation steps.

According to the regulator, the proposed law would cover listed companies and large non-listed companies defined under the Companies Act, 2017, while not-for-profit companies would stay outside its scope. Covered firms would be encouraged to set aside at least one percent of net profit after tax for CSR, but actual spending would remain voluntary. Disclosure of CSR activities would be mandatory, and companies would need to adopt a CSR policy and carry out work in the areas listed in the bill's schedule.

The SECP said the framework aims to bring consistency to corporate social investment, with better disclosure, policy formulation and oversight of funds spent on community welfare. The Bill was first introduced as a private member's bill and later moved through both houses of Parliament. Statutory implementation has not started because the Bill is still pending a vote.