मराठी

Discuss the guidelines enumerated by the Companies Act 2013 for Corporate Social Responsibility.

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प्रश्न

Discuss the guidelines enumerated by the Companies Act 2013 for Corporate Social Responsibility.

थोडक्यात उत्तर
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उत्तर

Corporate social responsibility in general refers to the responsibilities and duties of the businesses towards the society. The Corporate Social Responsibility in India as governed by the Companies Act, 2013 (under Clause 135) applies to those companies which have an annual turnover of Rs. 1,000 crore and more, or those having a net worth of Rs. 500 crore and more, or a net profit of Rs. 5 crore and more.

The meaning of CSR as per Companies Act, 2013 can be understood with the help of the following guidelines:
1. The companies are required to setup a committee for Corporate Social Responsibility consisting of 3 or more board members of the company, including at least one independent director.
2. The companies should spend at least 2% of their average net profits made during 3 immediately preceding financial years, in regards with the Corporate Social Responsibility Policy.
3. In India, only those CSR activities should be taken by the company which are a part of Corporate Social Responsibility Policy as formed on the recommendations of Corporate Social Responsibility Committee.
4. The activities which a company may undertake under CSR, should be according to those as specified under Schedule VII of the Act.
5. The activities which are exclusively meant for employees of the organisation or their family members will not be considered as a part of CSR.

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पाठ 6: Social Responsibilities of Business and Business Ethics - Long Answer Questions [पृष्ठ १५९]

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एनसीईआरटी Business Studies [English] Class 11
पाठ 6 Social Responsibilities of Business and Business Ethics
Long Answer Questions | Q 7 | पृष्ठ १५९

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