Short Description:
ISBN: 978-93-9085-448-6
AUTHOR: CA. Kamal Garg
Edition: 2023
Year: 4th edn., 2023
Pages: 432
Chapter 1 Corporate Social Responsibility – An Introduction
Chapter 2 Evolution of Corporate Social Responsibility in India
Chapter 3 Corporate Social Responsibility under Companies Act, 2013 and disclosures in annual report
Chapter 4 CSR Impact Assessment
Chapter 5 Companies to which CSR Obligations are Applicable
Chapter 6 Mandatory CSR Obligations including CSR committee, Set off and Creation or Acquisition of CSR Capital Asset and disclosures in financial statements
Chapter 7 Report on Corporate Social Responsibility
Chapter 8 Mandatory CSR Spends
Chapter 9 CSR Amendment Rules, 2021 and Ind AS – the Interplay
Chapter 10 Auditor’s Responsibilities under SA and CARO
Chapter 11 Practice Pointer Illustrations on CSR
Chapter 12 CSR Spends Vis-a-Vis Charitable And Political Contributions Under Companies Act, 2013 And Income Tax Act, 1961
Chapter 13 Business Process Integration and Shared Value
Chapter 14 Business Responsibility sustainability reporting by Listed Companies
Chapter 15 CSR Reporting vis-a-vis Indian Corporates
Chapter 16 CSR Governance Guidelines and CSR Audits
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