2024 February

Introduction: Corporate Social Responsibility[1] (CSR) has evolved into a cornerstone of modern business practices, with companies increasingly recognizing the importance of contributing to social and environmental well-being. As organizations strive to meet their CSR commitments, the role of a Company Secretary[2] (CS) has gained prominence, becoming pivotal in ensuring the successful implementation and audit of

Introduction: In the contemporary business environment, the emphasis on Environmental, Social, and Governance (ESG) goals and sustainability has transcended from being a mere trend to an imperative for organizations worldwide. This paradigm shift is not merely a reflection of changing market dynamics but a holistic acknowledgment of the interconnectedness between business success and broader societal

Introduction. The Companies Act, 2013 [“the Act”] requires companies falling within certain criterias to spend 2% of their net profits in every financial year as part of its Corporate Social Responsibility [CSR]. Over the years since the compliance with CSR provisions was made mandatory for applicable companies the corporate sector as a whole in India

In the dynamic landscape of emerging markets, startups are increasingly recognizing the intrinsic value and untapped potential embedded in Environmental, Social, and Governance (ESG) principles. Far from being viewed merely as a regulatory compliance or a philanthropic endeavour, ESG integration in startups is emerging as a strategic opportunity, a pathway to sustainable growth, and a