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Corporate Social Responsibility by CA Kamal Garg

Name: Corporate Social Responsibility by CA Kamal Garg
SKU: 5131
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Author: CA. Kamal Garg

ISBN: 978-93-90854-44-8

Publishing Date: 2021

Publisher: Bharat Law House Pvt. Ltd.

Edition: 3rd edn., 2021

No of Pages: 352

Language: English

Vendor: Bharat Law House Pvt. Ltd.

About CORPORATE SOCIAL RESPONSIBILITY [As amended by Companies (Amendment) Act, 2020 and Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021]

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

Chapter 4 CSR Impact Assessment

Chapter 5 Companies to which CSR Obligations are Applicable

Chapter 6 Mandatory CSR Obligations, Set off and Creation or Acquisition of CSR Capital Asset

Chapter 7 Mandatory CSR Spends

Chapter 8 CSR Amendment Rules, 2021 and Ind AS – the Interplay

Chapter 9 Auditor’s Responsibilities under SA and CARO

Chapter 10 Practice Pointer Illustrations on CSR

Chapter 11 CSR Spends Vis-a-Vis Charitable and Political Contributions under Companies Act, 2013 and Income Tax Act, 1961

Chapter 12 Business Process Integration and Shared Value

Chapter 13 Business Responsibility Reports by Listed Companies

Chapter 14 CSR Reporting vis-a-vis Indian Corporates

Chapter 15 CSR Governance Guidelines and CSR Audits

Annexure

A. Statutory provisions

B. Notification bringing into force section 135, w.e.f. 1-4-2014

C. Companies (Corporate Social Responsibility Policy) Rules, 2014 (As amended upto date)

D. Schedule VII: Activities which may be included by Companies in their Corporate Social Responsibility Policies

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