CORPORATE SOCIAL RESPONSIBILITY

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