Corporate Social Responsibility by CA. Kamal Garg

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Author: CA. Kamal Garg

ISBN: 978-93-9085-448-6

Publishing Date: 2023

Publisher: Bharat Law House

Edition: 4th edn., 2023

No of Pages: 432

Vendor: Bharat Law House Pvt. Ltd.


Chapter 1       Corporate Social Responsibility – An Introduction

Chapter 2       Evolution of Corporate Social Responsibility in India

Chapter 3       Corporate Social Responsibility under Companies Act, 2013 and disclosures in annual report

Chapter 4       CSR Impact Assessment

Chapter 5       Companies to which CSR Obligations are Applicable

Chapter 6       Mandatory CSR Obligations including CSR committee, Set off and Creation or Acquisition of CSR Capital Asset and disclosures in financial statements

Chapter 7       Report on Corporate Social Responsibility

Chapter 8       Mandatory CSR Spends

Chapter 9       CSR Amendment Rules, 2021 and Ind AS – the Interplay

Chapter 10     Auditor’s Responsibilities under SA and CARO

Chapter 11     Practice Pointer Illustrations on CSR

Chapter 12     CSR Spends Vis-a-Vis Charitable And Political Contributions Under Companies Act, 2013 And Income Tax Act, 1961

Chapter 13     Business Process Integration and Shared Value

Chapter 14     Business Responsibility sustainability reporting by Listed Companies

Chapter 15     CSR Reporting vis-a-vis Indian Corporates

Chapter 16     CSR Governance Guidelines and CSR Audits






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