Lexis Nexis K S Ravichandran’s CSR, ESG and Charitable Institutions by M M KUMAR Edition 2021
CSR, ESG and Charitable Institutions analyses various aspects and dimensions of the subject, Corporate Social Responsibility and its close connect, Environmental Social Governance. The book is thematically arranged examines and explains the philosophy and objectives of CSR emphasizing it social and ethical base.
- Covers clause by clause analysis of CSR provisions
- Covers the most recent amendments to the Companies Act, 2013 with respect to CSR, SEBI Listing Regulations on Business Responsibility and Sustainability Reporting
- Includes provisions under the Income-tax Act, 1961 with respect to registration of charitable institutions
- Discusses all the provisions related to registration and compliance requirements of existing as well as newly formed trusts, societies and section 8 companies
- Provides comprehensive guide to CSR Policy drafting and CSR accounting as well as audits
- Detailed notes on ongoing projects, unspent CSR amounts, admin overheads and impact assessment are provided
- Includes specimen Trust Deed and Model Memorandum and Articles of Association for “not for profit” companies
- Comprehensive guidance on Foreign Companies and FEMA aspects of CSR
- Captures the output of a detailed study of CSR and ESG practices, disclosures and aspects of top 50 companies.