CORPORATE SOCIAL RESPONSIBILITY [As amended by Companies (Amendment) Act, 2020 and Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021]
Contents:- 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
Bharat's Corporate Social Responsibility [CSR] by CA. Kamal Garg
- Publisher: Bharat Law House Pvt. ltd.
- Book Code: 9789390854448
- Availability: 10
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Rs695.00