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ARTICLE · 15 NOVEMBER 2018

Corporate Social Responsibilities Enforcement Review

S.S. Rana & Co.
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The enforcement of the provisions of the Companies Act, 2013 (hereinafter referred to as the "Act") introduced the concept of Corporate Social Responsibility (hereinafter referred to as "CSR").

IndiaCorporate/Commercial Law
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The enforcement of the provisions of the Companies Act, 2013 (hereinafter referred to as the "Act") introduced the concept of Corporate Social Responsibility (hereinafter referred to as "CSR"). With the view to inculcate the spirit of mankind as on obligation on the company, the Act mandates for certain class of profitable enterprises to spend a share of their profits on social activities by the way of a dedicated procedure of CSR. In this way, companies integrate social and environmental concerns in their business operations.

Mandatory CSR

Following companies are required to constitute a CSR Committee for the enforcement of the policy in the said regard:

  1. having net worth of rupees five hundred crore or more, or

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