Corporate Social Responsibility

Name: Corporate Social Responsibility
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by CA Kamal Garg

Preface to the Fifth Edition	5
Detailed Contents	9

Chapter 1 Corporate Social Responsibility � An Introduction	1
Chapter 2 Evolution of Corporate Social Responsibility in India	23
Chapter 3 Corporate Social Responsibility under Companies Act, 2013 and disclosures in annual report 28
Chapter 4 CSR Impact Assessment	48
Chapter 5 Companies to which CSR Obligations are Applicable	53
Chapter 6 Mandatory CSR Obligations including CSR committee, Set off and Creation or Acquisition of CSR Capital Asset and disclosures in financial statements	78
Chapter 7 Report on Corporate Social Responsibility	157
Chapter 8 Mandatory CSR Spends	183
Chapter 9 CSR Amendment Rules, 2021 and Ind AS � the Interplay	212
Chapter 10 Auditor�s Responsibilities under SA and CARO	215
Chapter 11 Practice Pointer Illustrations on CSR	265
Chapter 12 CSR Spends Vis-a-Vis Charitable And Political Contributions Under Companies Act, 2013	275
Chapter 13 Computation of Net profits under section 198	277
Chapter 14 Business Responsibility sustainability reporting by Listed Companies	289
Chapter 15 CSR Governance Guidelines and CSR Audits	461
Annexure A. Statutory provisions	485
Annexure B. Notification bringing into force section 135, w.e.f. 1-4-2014	495
Annexure C. Companies (Corporate Social Responsibility Policy) Rules, 2014	496
Annexure D. Schedule VII: Activities which may be included by Companies in their Corporate Social Responsibility Policies	514