The CSR law in India was introduced as part of the Companies Act 2013, which made it mandatory for some select categories of companies registered under the Act to spend 2% of their average net profits over the last three years on CSR activities. The law also required these companies to form a CSR committee, create a CSR policy, and disclose their CSR spending and activities in their annual reports.
In this presentation, we will discuss the following aspects of the CSR law in India:
The objectives and scope of the law
The eligibility criteria and obligations of the companies
The development sectors and activities covered by the law
The benefits and challenges of the law
The recommendations of the High-Level Committee for improvement
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