Blogs

In our last article, we have covered ESG journey in India along with applicability and overview of BRSR. Since the BRSR season is almost here, in this article we have…

The Securities and Exchange Board of India (SEBI) via circular dated May 10, 2021 introduced the Business Responsibility and Sustainability Reporting (BRSR) for listed companies to report on Environment, Social…

CSR in India has evolved through different phases, like community engagement, socially responsible production and socially responsible employee relations.  Section 135 of the Companies Act, 2013 & The Companies (CSR…

In recent years, there has been a notable transformation in the sphere of Corporate Social Responsibility (CSR) since its inception in 2014. Companies have started to view CSR not merely…

FAQs on Corporate Social Responsibility As per Section 135 of the Companies Act, 2013, it is a mandatory requirement for Companies to spend at least 2% of the average net…

With effect from 1st April 2021, CSR-1 registration was made mandatory by the Ministry of Corporate Affairs for various entities registered as Trust, Society or Section 8 company seeking to implement…

India is the first country for mandating the provisions relating to Corporate Social Responsibility. Section 135 of the Companies Act, 2013 stipulates the provisions pertaining to Corporate Social Responsibility (CSR).…

As we embark on the financial year 2025-26, we have compiled a list of compliances to guide you in meeting CSR compliance requirements as outlined in Section 135 of the…

What is Due Diligence? Due diligence is a term that finds its roots in finance, where it is imperative for companies to perform a comprehensive due diligence analysis before undertaking…

In recent years, the terms Sustainable Development Goals (SDGs), Corporate Social Responsibility (CSR), and Environmental, Social, and Governance (ESG) have gained increasing prominence worldwide. Reporting on parameters relating to non-financial…

CSR is generally understood as being the way through which a company achieves a balance of economic, environmental, and social imperatives (“Triple-Bottom-Line- Approach”), while at the same time addressing the…

In the last article, we discussed the Social Stock Exchange: objectives, benefits, History, Global Scenario and Social Enterprise. Now, let’s understand about registration requirements and fund-raising instruments. Registration Once the…

“Social Stock Exchange” Have you heard this term or concept for the first time? Before we begin with the history of it, let’s understand why it was required in India.…

Form CSR-1 Applicability Form CSR 1 refers to the registration form for securing CSR funding. This Form is specified as Registration of Entities for undertaking CSR activities by the Ministry…

Concept of CSR Companies should consider not only their profitability and growth but also the interests of society and the environment by taking responsibility for the impact of their activities…

The Companies Act, 2013- Section 135 of the Companies Act along with The Companies (CSR Policy) Rules 2014 and Schedule VII has introduced the concept of CSR in India to…

CSR in India: A Quick Snapshot India became the first country to legislate the need to undertake CSR activities and mandatorily report CSR initiatives under the new Companies Act 2013. …

India is the first and only country in the world which has mandated Corporate Social Responsibility (CSR) for certain corporate entities. Inclusion of CSR in the statue is a unique…