CSR Literature

Dear Members,
Greetings..!!

Can you suggest me any article/sample audit/annual report explaining the

1) CSR Budgeting
2) CSR Financial Expenditure

when an Implementing Agency is involved in CSR Policy.

PS: Please suggest at earliest. I am aware of 2% expenditure and annual report format. But I need information on finance explained for every expenditure

Clarification Needed:

1) Company can show upto 5% of CSR Expenditure as Administrative Expenses (Skill Improvement is not included)
2) What percentage of CSR Expenditure can Implementing Agency show at maximum..??

Thanks

Harsha S
Program and Project Manager

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