A Practical Guide to Corporate Social Responsibility

This book is a compendium of everything related to Corporate Social Responsibility with a 360 degree approach and is the first of its kind book on the topic. Taking a step ahead of the first edition of this book, this edition digs deep into the legal provisions of CSR under the Companies Act, 2013, as amended by the Companies (Amendment) Act, 2017 and the Companies (Corporate Social Responsibility Policy) Rules, 2014, and the amendments and departmental clarifications thereof. Further, it also discusses the CSR provisions from the much lesser known angles of the Central PSUs, listed companies and those companies that are in the project stage. All accounting and taxation aspects have been clarified in this book like never before, thereby, making the provisions of CSR much easier to grasp and comply with.