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Corporate Social Responsibility by CA Kamal Garg
Corporate Social Responsibility by CA Kamal Garg
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About CORPORATE SOCIAL RESPONSIBILITY |
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Chapter 1Corporate Social Responsibility – An Introduction
Chapter 2Evolution of Corporate Social Responsibility in India
Chapter 3Corporate Social Responsibility under Companies Act, 2013 and disclosures in annual report
Chapter 4CSR Impact Assessment
Chapter 5Companies to which CSR Obligations are Applicable
Chapter 6Mandatory CSR Obligations including CSR committee, Set off and Creation or Acquisition of CSR Capital Asset and disclosures in financial statements
Chapter 7Report on Corporate Social Responsibility
Chapter 8Mandatory CSR Spends
Chapter 9CSR Amendment Rules, 2021 and Ind AS – the Interplay
Chapter 10Auditor’s Responsibilities under SA and CARO
Chapter 11Practice Pointer Illustrations on CSR
Chapter 12CSR Spends Vis-a-Vis Charitable And Political Contributions Under Companies Act, 2013
Chapter 13Computation of Net profits under section 198
Chapter 14Business Responsibility sustainability reporting by Listed Companies
Chapter 15CSR 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
D. Schedule VII: Activities which may be included by Companies in their Corporate Social Responsibility Policies
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