Explanation:

• Information and Broadcasting Minister Anurag Thakur has said that Indian companies have spent more than one trillion rupees in Corporate Social Responsibility (CSR) till March 2022.
• He said, the areas of investment is poverty alleviation, healthcare, education and the environment among other. Mr Thakur said this while giving away the Social Entrepreneur of the Year Award India 2022 in New Delhi.
• On April 1, 2014, India became the first country to legally mandate corporate social responsibility.
• The rules in Section 135 of India’s Companies Act make it mandatory for companies of a certain turnover and profitability to spend 2% of their average net profit for the past three years on CSR.

Hence both statements are correct.