CSR is a practice that holistically integrates an organization’s core business with the social and environmental concerns of the community impacted. It gives impetus to economic development and improves the living standards of community members and society at large. With the introduction of the Companies Act, 2013 (Section 135), the disclosure of CSR activities was rendered necessary for all companies meeting the prescribed criteria. They must contribute two percent of their profits for this purpose. Thus, the Act in question encourages transparency and places greater responsibility on companies, to have a clear framework for their CSR activities.
The Schedule VII of Section 135, Companies Act, 2013, defines interventions that qualifies as CSR activities
There is a gap in society which needs to be filled up. CSR is only a Catalyst
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