Taxmann's Analysis | CSR Compliance – Unveiling the Legal Obligation and Social Responsibility under the Company Law
About this ebook
The article explores the legal obligations and social responsibilities imposed on companies under the Companies Act 2013. It delves into the applicability of CSR to different classes of companies, minimum spending requirements, execution of CSR initiatives, and the treatment of unspent CSR funds. By examining the Indian perspective, this article sheds light on the dual nature of CSR as both a social responsibility and a legal compulsion.
About the author
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of Editor-In-Chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in our publications and research platform. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
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