Description
Taxmann Law & Practice Relating To Corporate Social Responsibility by Ankur Srivastava and Shruti Srivastava
This book is a complete guide/ready reckoner for dealing with corporate social responsibility (CSR) matters. It provides a 360° detailed analysis of the laws and practices related to CSR.
This book would be helpful for Company Secretaries, Chartered Accountants, Cost and Work Accountants, Lawyers, other Professionals, and Corporates.
The Present Publication is the latest 2023 edition and is updated upto 30th June 2023. This book is authored by CS Ankur Srivastava & CS Shruti Srivastava, with the following noteworthy features:
[Comprehensive Coverage]
Companies (Corporate Social Responsibility Policy) Amendment Rules, 2022
Newly Introduced FORM – CSR-2
Impact Assessment
Corporate Social Registration for CSR Entities
New Format for Annual Disclosure by Companies
[Practice Oriented] This book aims to offer readers not only the necessary procedural requirements but also a comprehensive understanding of the background, reasoning, practical solutions, and a set of accompanying procedures
[Calculators] for calculation of the following:
Net Profit for CSR
CSR Statutory Requirement
CSR Expenditure
Amount Unspent
Excess Amount Available for Set-off
The structure of the book is as follows:
Chapter 1 provides a historical sketch of the evolution of corporate social responsibility (CSR)
The book contains relevant information on the Companies Act 2013, related rules, and circulars/notifications from the Ministry of Corporate Affairs
Chapter 3 covers the applicability of CSR to companies
Chapter 4 details the actions required when CSR provisions apply to a company
Chapters 5 and 6 focus on the role of the board of directors and the CSR committee in implementing CSR
Chapter 10 guides on implementing successful CSR in an organisation, including various calculation tools
Chapter 11 discusses how to implement CSR through an implementing agency
Chapter 12 covers the requirements for registration of the implementing agency and obtaining a CSR number
Chapters 13 and 14 provide an in-depth analysis of reporting requirements under CSR
Chapter 15 analyses the new reporting requirements in the newly introduced Form CSR-2
Chapter 16 discusses ongoing CSR projects with a detailed analysis
The concept of impact assessment and its modalities are explained in Chapter 17
Chapter 19 outlines the consequences of defaults and penalties for non-compliance with CSR provisions
The book includes a compilation of various notifications and circulars related to CSR
The detailed contents of the book are as follows:
Corporate Social Responsibility – An Introduction and Overview
Corporate Social Responsibility under the Companies Act, 2013
Applicability of Corporate Social Responsibility
Actions Required upon Applicability of Corporate Social Responsibility Provisions
Duties of the Board of Directions under the Corporate Social Responsibility Rules
Corporate Social Responsibility Committee
Analysis of the Applicability under Section 135(1)
Corporate Social Responsibility Policy
Annual Action Plan
Corporate Social Responsibility Activities
Implementation of Corporate Social Responsibility through Implementing Agencies
Registration with Central Government – Form CSR-1
Corporate Social Responsibility Reporting
Annual Report on Corporate Social Responsibility
Form CSR-2
Ongoing Projects
Activities Covered under Schedule VII
Impact Assessment
Consequences of Default – Penalties