CSR, ESG and Charitable Institutions analyses various aspects and dimensions of the subject, Corporate Social Responsibility and its close connect, Environmental Social Governance. The book is thematically arranged examines and explains the philosophy and objectives of CSR emphasizing it social and ethical base.
- 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
"Dr K S Ravichandran, M Com, LL B, FCS, Ph D, is the Managing Partner of KSR&Co Company Secretaries LLP, (Chennai and Coimbatore) with over two decades of experience as a company secretary in practice. Dr Ravichandran, has been invited to participate and address over 400 conferences, seminars and workshops. He is a member of the Secretarial Standards Board of the ICSI and the National Council for Corporate Frauds and Internal Audit of ASSOCHAM. He is also associated with the International Association for Protection of Intellectual Property Rights, INSOL INTERNATIONAL, a global organization of corporate insolvency professionals, and the Chartered Institute of Arbitrators. He was a member of the expert sub-group constituted by the Ministry of Corporate Affairs to go into the amendments to be made to the Companies Act, 2013. He has recently been inducted as an independent director of Karur Vysya Bank, Karur. He is well known for his corporate advisory services and also for his litigation practice. Dr Ravichandran is famous for his powerful arguments and has appeared before the Company Law Board; Competition Commission of India; Competition Appellate Tribunal; Trademarks Tribunal and authorities; Intellectual Property Appellate Board; National Company Law Tribunal; adjudicating authorities and compounding authorities under various corporate and securities laws, National Consumer Disputes Redressal Commission, Disciplinary Committees of ICSI and ICAI and many of cases argued by him have been reported in leading law journals. He has also published hundreds of articles in reputed journals on corporate laws and has authored books in the areas of secretarial and securities audit, prosecution of directors, debt recovery, enforcement of security interest and winding up, limited liability partnership, related party transactions and corporate law offences. He was also a specialist editor of M C Bhandari’s Guide to Company Law Procedures, 23rd edition, published by LexisNexis."
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Author : S P Aggarwal