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Introduction: Section 135(1) prescribes certain criterion based on which CSR applicability is decided for any company. Every company to which CSR Criteria is applicable shall constitute CSR committee and needs to comply with other applicable provisions of Companies Act, 2013. Although provisions of Companies Act, 2013 makes it mandatory to spend on CSR, it positively

Introduction In an era marked by pressing environmental and social challenges, the concept of Environmental, Social, and Governance (ESG) has evolved from being a mere buzzword to a global imperative. The need for sustainability, equity, and responsible governance is more apparent than ever. While ESG represents a call to action for the universe, its realization

Companies and Government join forces, like a dynamic duo, to create a positive change through Corporate Social Responsibility (CSR) interventions. We often witness the efforts made by companies and the Government to provide infrastructure and support to the people. These initiatives, whether under CSR interventions or otherwise, aim to uplift communities and improve lives. In

In a world plagued by unprecedented environmental challenges and social inequalities, a powerful movement has emerged, reshaping the landscape of business and finance. Enter the era of Environmental, Social, and Governance (ESG) compliances – a holistic approach that transcends mere profit-seeking and heralds a transformative paradigm shift. Capturing the hearts and minds of corporations, investors,

In an age where businesses are expected to do more than merely generate profits, Corporate Social Responsibility (CSR) has emerged as a powerful tool for companies to align their values with societal needs. While CSR is an umbrella term encompassing various ethical practices, it’s the trifecta of vision, mission, and clear goals that truly elevate

BRSR CORE ASSURANCE & DISCLOSURE SEBI has come up with Circular No. SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122 dated 12th July 2023 where it has revised the format of BRSR and provided glide-path for implementation of BRSR Core Assurance for listed entities as well as Value Chain partners. The following table can be referred for an easy understanding of the

“CSR is not a one-time program, but a culture and a way of doing business that will generate a lasting impact.” – Paul Polman, former CEO of Unilever Corporate Social Responsibility (CSR) has gained traction in recent years and has come a long way since its inception. Companies back then began donating to charitable causes

Transparency International’s Corruption Perception Index (CPI) ranked India at 80 (outof 180 countries) in 2019, with a CPI Index of 41, based on an overall potential score of100 (Zero being highly corrupt while 100 being very clean). While making CorporateSocial Responsibility (CSR) contributions, companies may find themselves exposed tocorruption risks under the Indian as well