Category Archives: CSR

Corporaate Social Responsbility

Interpretation of Clauses of the CSR Schedule

In regards to interpretation of clauses, if the schedule dealing with CSR – the words cannot be construed to have a narrow meaning. How does an accountant deal with this while he ought to make sure that a CSR head … Continue reading

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Brand Building through CSR – Is it desirable?

Friends, Often there is a debate, particularly amongst the civil society players, whether it is right for corporates to use CSR for brand building. While corporates and policy makers do not see anything wrong in it. Infact some even talk … Continue reading

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Highlights of the Final CSR Rules Notified

Further to the last post, which explained activities covered in Schedule VII. In this post, highlights are given of the final CSR Rules. ENTITIES COVERED All companies whether a public company or a private one are covered by CSR, if … Continue reading

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Comparative Analysis of New Schedule VII and Old Schedule VII

CSR provisions of new Companies Act have been notified and will become effective 1st April 2014. Thus all companies who qualify for CSR based on accounts of Mar’14 would be required to comply with CSR provisions. A company once qualifies … Continue reading

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