Corporate Social Responsibility (CSR) has become a cornerstone of corporate governance in India, thanks to the landmark provisions of Section 135 of the Companies Act, 2013, and its accompanying rules ...
Subrule 1A in Rule 12 of Companies (Accounts) Amendment Rules According to Sub-rule 1A in Rule 12 of Companies (Accounts) Amendment Rules, Every company covered under the provisions of sub-section (1) ...
Monitoring and evaluation mechanisms include board-level oversight, where the CSR Committee formulates and recommends an annual action plan detailing fund utilization, monitoring protocols, and impact ...