Corporate Social Responsibility by CA Kamal Garg

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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
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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