Category
Research
BRSR Assurance Readiness: A Practical Guide for Listed Companies
The Business Responsibility and Sustainability Report (BRSR), introduced by India's Securities and Exchange Board in 2021, replaced the earlier Business…
Guide to BRSR preparation
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…
BRSR- Report on ESG
The Securities and Exchange Board of India (SEBI) via circular dated May 10, 2021 introduced the Business Responsibility and Sustainability Reporting (BRSR)…
CSR Project Management
CSR in India has evolved through different phases, like community engagement, socially responsible production and socially responsible employee relations.…
From Compliance to Strategy for impact: CSR Transformation
In recent years, there has been a notable transformation in the sphere of Corporate Social Responsibility (CSR) since its inception in 2014. Companies have…
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 profits of the preceding…
Form CSR-1 Amendment
Applicability With effect from 1st April 2021, CSR-1 registration was made mandatory by the Ministry of Corporate Affairs for various entities registered as…
Schedule VII of Companies Act 2013
India is the first country for mandating the provisions relating to Corporate Social Responsibility. Section 135 of the Companies Act, 2013 stipulates the…
Section 135- CSR Compliances
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…
Due Diligence of NGOs
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…
What are SDGs, CSR, ESG?
In recent years, the terms Sustainable Development Goals (SDGs), Corporate Social Responsibility (CSR), and Environmental, Social, and Governance (ESG) have…
Why to comply with section 135 is important?
CSR is generally understood as being the way through which a company achieves a balance of economic, environmental, and social imperatives…
Social Stock Exchange: Registration & fundraising
In the last article, we discussed the Social Stock Exchange: objectives, benefits, History, Global Scenario and Social Enterprise. Now, let's understand about…
Social Stock Exchange: New Avenue to raise the funds
"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…
CSR funding: CSR-1 and Government Portals
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…
NGO Compliances for CSR Funding under Income Tax Act
Concept of CSR Companies should consider not only their profitability and growth but also the interests of society and the environment by taking responsibility…
Impact Assessment: Compliances & Benefits
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…
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.…
Recent Amendments in CSR Rules 2022
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…