Taxmann's Law & Practice Relating To Corporate Social Responsibility – Comprehensive Handbook & Guide for an Organisation's CSR Implementation Journey - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxmann's Law & Practice Relating To Corporate Social Responsibility – Comprehensive Handbook & Guide for an Organisation's CSR Implementation Journey write by CS Ankur Srivastava. This book was released on 2023-07-20. Taxmann's Law & Practice Relating To Corporate Social Responsibility – Comprehensive Handbook & Guide for an Organisation's CSR Implementation Journey available in PDF, EPUB and Kindle. 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] o Companies (Corporate Social Responsibility Policy) Amendment Rules, 2022 o Newly Introduced FORM – CSR-2 o Impact Assessment o Corporate Social Registration for CSR Entities o 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: o Net Profit for CSR o CSR Statutory Requirement o CSR Expenditure o Amount Unspent o 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
Taxmann’s Corporate Social Responsibility Law & Practice – Comprehensive Analysis of CSR Provisions with Illustrations, Compliance Requirements, Complex Topics, Accounting & Income-tax Aspects, etc.
Taxmann’s Corporate Social Responsibility Law & Practice – Comprehensive Analysis of CSR Provisions with Illustrations, Compliance Requirements, Complex Topics, Accounting & Income-tax Aspects, etc. - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxmann’s Corporate Social Responsibility Law & Practice – Comprehensive Analysis of CSR Provisions with Illustrations, Compliance Requirements, Complex Topics, Accounting & Income-tax Aspects, etc. write by Rajesh S. Kadakia. This book was released on 2022-01-21. Taxmann’s Corporate Social Responsibility Law & Practice – Comprehensive Analysis of CSR Provisions with Illustrations, Compliance Requirements, Complex Topics, Accounting & Income-tax Aspects, etc. available in PDF, EPUB and Kindle. This book provides a comprehensive analysis of Corporate Social Responsibility (CSR) provisions in the following: • Companies Act, 2013 • Companies (Corporate Social Responsibility Policy) Rules, 2014 The Present Publication is the latest 2022 Edition, authored by Rajesh S. Kadakia, with the following noteworthy features: • [Updated CSR Compliance Requirements] are provided in this book • [Explaination of CSR Provisions] with a fresh perspective & illustrations • [Carefully Crafted to provide Insights on Complex Topics] such as: o Activities that are regarded as CSR o Different Applicability Criteria o CSR Committee o CSR Policy o Roles & Responsibilities of Board of Directors o Calculation of the Quantum of Spending on CSR o Approved Modes of incurring CSR Expenditure o Impact Assessment • [Applicability of CSR Provisions to Section 8 & Foreign Companies] along with disclosure requirements, reports/certificates and consequences of default is also included in this book • [Accounting Aspects & Income-tax Provisions] and interpretation regarding the deductibility of CSR expenditure is also covered in this book • This book also consists of the following: o Relevant Section of the Companies Act, 2013 o Schedule VII of the Companies Act, 2013 o Companies (Corporate Social Responsibility Policy) Rules, 2014 o Relevant Notifications under Companies Act, 2013 o Relevant Circulars/Clarifications under the Companies Act, 2013 The detailed contents of this book are as follows: • Background, text, applicability and actions required upon the applicability • Applicability to 'every company' fulfilling one of the criteria in section 135 • Applicability of section 135 to holding company or subsidiary company of a company to which section 135(1) is applicable • CSR – Net worth criterion • Net profits criterion (Profitability) • Turnover criterion • Financial year – Meaning • CSR committee • CSR policy • Corporate social responsibility (CSR) • Board of directors • Quantum of spending on CSR (2% of average net profits plus surplus from CSR activity) • CSR expenditure • Implementation of CSR activities • Preference to a local area of operation and area around it • Impact assessment • Ongoing project • Implementation through implementing agencies • Companies licensed under section 8 of the Companies Act, 2013 or section 25 of the Companies Act, 1956 • Activities under Schedule VII of the Companies Act, 2013 • Applicability to a foreign company • Miscellaneous • Accounting • Disclosure requirements • Reports and certificates • Consequences of defaults in spending on CSR activities • CSR – Deductibility of CSR expenses under the Income-tax Act, 1961 • CSR – Deductibility of CSR expenditure under section 80G of the Income-tax Act, 1961
Taxmann's Analysis | CSR Compliance – Unveiling the Legal Obligation and Social Responsibility under the Company Law
Taxmann's Analysis | CSR Compliance – Unveiling the Legal Obligation and Social Responsibility under the Company Law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxmann's Analysis | CSR Compliance – Unveiling the Legal Obligation and Social Responsibility under the Company Law write by Taxmann. This book was released on 2023-06-29. Taxmann's Analysis | CSR Compliance – Unveiling the Legal Obligation and Social Responsibility under the Company Law available in PDF, EPUB and Kindle. In today's rapidly evolving business landscape, corporations are increasingly expected to go beyond profitability and actively contribute to society and the environment. This paradigm shift has given rise to Corporate Social Responsibility (CSR), which emphasizes a company's ethical and sustainable practices. 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.
Legal Perspectives on Corporate Social Responsibility
Legal Perspectives on Corporate Social Responsibility - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Legal Perspectives on Corporate Social Responsibility write by Jeehye You. This book was released on 2015-07-17. Legal Perspectives on Corporate Social Responsibility available in PDF, EPUB and Kindle. This book offers readers a comprehensive and in-depth legal analysis of corporate social responsibility (CSR) by examining the theoretical foundations of corporate governance and its legal mechanism in the United States and South Korea. Moreover, it proposes legislative blueprint for establishing the legal frameworks that might serve to legitimize and effectively implement CSR in general. Reflecting the zeitgeist of improved corporate accountability and transparency, the ongoing movement to enhance CSR has permeated entire sectors of society the world over. Despite the apparent ubiquity of CSR, the corporate laws of many countries remain relatively silent on the issue, omitting to include any explicit provision governing the concept. Partly in response to this lack of legislation, Korean corporate scholars, for example, have attempted to introduce American legal theories, systems and laws on CSR into Korea. Yet traditional Korean jurisprudence provides no defining foundation for CSR; indeed, the prevailing view in jurisprudence and scholarship passively resists instituting corporate responsibility into the law. In response to this jurisprudential and academic shortcoming, and as an example for other countries, this book provides a comprehensive guide to the relevant legislation and theory on CSR in Korean corporate law by employing a comparative study of the relevant American theories and laws. Proceeding from this analysis, the book then puts forward a legislative blueprint for establishing a foundation to legitimize and effectively implement CSR.
The Lawyer's Corporate Social Responsibility Deskbook: Practical Guidance for Corporate Counsel and Law Firms
The Lawyer's Corporate Social Responsibility Deskbook: Practical Guidance for Corporate Counsel and Law Firms - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The Lawyer's Corporate Social Responsibility Deskbook: Practical Guidance for Corporate Counsel and Law Firms write by Miller Travis. This book was released on 2019. The Lawyer's Corporate Social Responsibility Deskbook: Practical Guidance for Corporate Counsel and Law Firms available in PDF, EPUB and Kindle. This guide, written by CSR legal practice leaders and non-attorney experts, is a comprehensive resource and valuable practice tool for in-house and outside counsel to help their companies, firms, and clients develop effective CSR programs. The book includes discussions on governance and sustainability, community relations, environmental matters, reporting, stakeholder engagement, aboriginal rights, labor and supply chain practices, and more.
