LexisNexis’ CSR, ESG & Charitable Institutions Author : K S Ravichandran, Edition : 1st 2021

Key Features:

• Covers clause by clause analysis of CSR provisions.
• Covers the most recent amendments to the Companies Act, 2013 with respect to CSR, SEBI Listing Regulations on Business Responsibility and Sustainability Reporting.
• Includes provisions under the Income-tax Act, 1961 with respect to registration of charitable institutions.
• Discusses all the provisions related to registration and compliance requirements of existing as well as newly formed trusts, societies and section 8 companies.
• Provides comprehensive guide to CSR Policy drafting and CSR accounting as well as audits.
• Detailed notes on ongoing projects, unspent CSR amounts, admin overheads and impact assessment are provided.
• Includes specimen Trust Deed and Model Memorandum and Articles of Association for “not for profit” companies.
• Comprehensive guidance on Foreign Companies and FEMA aspects of CSR.
• Captures the output of a detailed study of CSR and ESG practices, disclosures and aspects of top 50 companies.