It is mandatory to have atleast three directors on the CSR committee of every company.

Section 135(1) of the Companies Act, 2013 provides that every company having net worth of rupees five hundred crore or more, or turnover of rupees one thousand crore or more or a net profit of rupees five crore or more during the immediately preceding financial year shall constitute a Corporate Social Responsibility Committee of the Board consisting of three or more directors, out of which at least one director shall be an independent director. However, proviso to Section 135(1) read with rules made thereunder provides that in case where a company is not required to appoint an independent director under sub-section (4) of section 149, such company shall have in its Corporate Social Responsibility Committee two or more directors. In case where a private company has only two directors on the Board, the CSR Committee can be constituted with these two directors. The CSR Committee of a foreign company shall comprise of at least two persons wherein one or more persons should be resident in India and the other person nominated by the foreign company. Accordingly, it is not mandatory to have at least three directors on the CSR Committee of every company.