A Practical Guide to Corporate Social Responsibility
CS Rupanjana De
  • ISBN 13 : 9789386643285
  • year : 2018
  • language : English
  • binding : Softcover
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. Key features Includes 140 interesting FAQs on CSR Covers practical illustrations on CSR applicability Detailed discussion on CSR provisions under the Companies Act, 2013 as amended by the Companies (Amendment) Act, 2017 and the related Rules Covers CSR insights around the globe Discusses CSR provisions under the DPE Guidelines for PSUs Covers National Voluntary Guidelines on CSR Complete coverage of: - Taxation aspects of CSR - Accounting aspects of CSR (including ICAI Guidance Notes on CSR) - Other aspects under allied laws Relevant market check of CSR for FY 2014-15, FY 2015-16 and FY 2016-17 For reader convenience, includes sample CSR policies of companies.