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Published Paper Details:
Paper Title
Introduction and Legal Analysis of Corporate Social Responsibility under the Companies Act, 2013
Authors
Rajan Panwar, Dr. Pritam Singh Panwar
Keywords
7th Schedule of the Act 2013,Environmental responsibility,Ethical responsibility,o Applicability of CSRy
Abstract
The notion of corporate social responsibility is mostly concerned with the obligation of corporations for the good of society and our environment. Corporate should be able to contribute towards the betterment of the society. They draw on the resources of the community, such as raw materials, human resources, etc. Ministry of Corporate Affairs has adopted CSR as a concept in the Ministry of Corporate Affairs. As per section 135 in the companies Act of 213 and Companies Rule 2014, it aims to encourage CSR initiatives. It has seen major change in its scope, being seen as a charitable endeavor as opposed to corporations' obligations to society. It is mandatory for companies covered under Section 135(1) of the companies Act, 2013 to spend 2% of their net- profit in three years of operation as per CSR policy.
IJCRT's Publication Details
Unique Identification Number - IJCRT2306270
Paper ID - 239399
Page Number(s) - c490-c495
Pubished in - Volume 11 | Issue 6 | June 2023
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Publisher Name - IJCRT | www.ijcrt.org | ISSN : 2320-2882
E-ISSN Number - 2320-2882
Cite this article
Rajan Panwar, Dr. Pritam Singh Panwar, "Introduction and Legal Analysis of Corporate Social Responsibility under the Companies Act, 2013", International Journal of Creative Research Thoughts (IJCRT), ISSN:2320-2882, Volume.11, Issue 6, pp.c490-c495, June 2023, Available at :http://www.ijcrt.org/papers/IJCRT2306270.pdf
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ISSN: 2320-2882 Impact Factor: 7.97 and ISSN APPROVED Journal Starting Year (ESTD) : 2013
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ISSN: 2320-2882 Impact Factor: 7.97 and ISSN APPROVED Journal Starting Year (ESTD) : 2013
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