Corporate Social Responsibility: CSR under Companies Act 2013

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  • CSR of a company is the responsibility towards the community and environment in which it operates.
  • It increases the reputation of a company՚s brand among its customers and society.

CSR under Companies Act 2013

  • Sec 135
  • Schedule VII prescribes the mandatory provisions for companies to fulfil their CSR.

Companies (CSR) Rules 2014

Applicability

Companies (CSR) Rules 2014: Applicability

CSR Activities under Schedule VII

  • Eradicating hunger, health care &sanitation including contribution to Swachh Bharath etc.
  • Promoting education- women, children etc.
  • Ensuring gender equality
  • Ensuring environmental sustainability
  • Protection of national heritage.

✍ Manishika