The National Bank has also started to control where and how to spend the money allocated for corporate social responsibility (CSR) from the profits saved by banks and financial institutions after incurring all expenses.

The National Bank has issued instructions to banks and financial institutions to spend the amount under CSR for the welfare and upliftment of the poor, disadvantaged and targeted groups. 

According to the instructions of the National Bank, banks and financial institutions must spend at least one percent of their net profit on CSR. Last year only 20 commercial banks made a profit of 71 billion 51 crores. According to this, this year those organizations should spend 715.1 million on CSR. In addition, if the profit earned by development banks, finance companies, and microfinance institutions is added, the amount to be spent on CSR is more. 

Although this procedure is only for banks and financial institutions, all companies registered in the office of the company registrar  There is a legal provision to spend a certain percentage of your profits on CSR. Adding all this together, it seems that billions of money will be spent in this area every year. In the 'Guidelines on Institutional Social Responsibility of Banks and Financial Institutions 2082 (First Amendment)' issued by the National Bank, it is mentioned that the expenditure made by banks and financial institutions under CSR should be made transparent, effective and purposeful. "During the mobilization of the CSR fund, priority must be given to the welfare and upliftment of such communities by selecting/identifying the communities living in extreme poverty, even among those living below the poverty line," the procedure states. The Supreme Court has ordered that the amount allocated to the fund for the upliftment of the poor, disadvantaged and targeted groups should be spent only on them. The bench of Judges Hari Phuyal and Nripadhwaj Niraula has mentioned in the order that necessary arrangements should be made to alleviate extreme poverty and to make use of it for the direct benefit of Nepalis who are below the poverty line. Based on the same order, the National Bank has revised the existing procedures related to CSR. 

However, the latest Nepal Living Standards Survey has shown that 20.27 percent of Nepal's population is in poverty. The Supreme Court has ordered that the amount should be spent on housing, education, health, children, and women's upliftment, among other things, by selecting communities in extreme poverty and spending the amount on areas that require minimum human life. Even if extreme/extreme poverty is defined in the new procedure, the government has not set concrete criteria for it. Therefore, the question of how banks and financial institutions identify Nepalis who are in extreme poverty when spending money is complicated. The Supreme Court also ordered that the legal and policy provisions of the National Bank be amended by saying that the amount of the Institutional Social Responsibility Fund should not be spent or used in areas other than the purpose of poverty alleviation. Accordingly, a new procedure has come. 

The Supreme Court, together with the National Bank, ordered the Ministry of Industry to monitor whether the funds allocated from industries for social security were spent on poverty alleviation and the Ministry of Law to draft a new law on CSR. According to the new procedure, the amount of CSR cannot be spent on activities such as marketing campaigns aimed at brand promotion and market expansion of the organization, sponsorship of various programs, assistance to political party programs, profit-making activities, paid programs, rallies and advertisements. 

It is stated in the procedure that "persons of influence groups connected with their own interests or persons related to them cannot be given gifts or donations in the name of charity, and sponsored for the purpose of branding at fests or events." In the

procedure, seven types of areas such as education, health, humanitarian aid and relief, environment, financial literacy, sustainable development goals and others have been allocated to spend funds under CSR. There is a provision that the amount can be spent at the provincial and local levels in the designated area. 

Within the education sector, such funds can also be spent on the reconstruction of government/community school buildings in areas where there are majority of poor and disadvantaged groups damaged by natural disasters such as earthquakes. "Students from poor and low-income families studying in the Faculty of Economics, Law and Management can be given fellowships/grants for research and research work carried out under postgraduate, MPhil, undergraduate studies based on the recommendations of the respective universities and colleges," the procedure states, "The funds provided to encourage students from poor and low-income families studying in government and public schools can be spent on school uniforms, educational materials, etc."