Knowledge Themes
Section 135 of Companies Act 2013
Schedule VII of Companies Act
Companies (Corporate Social Responsibility Policy) Rules 2014
2% CSR Mandate
CSR Committee Composition
Business Responsibility and Sustainability Report
Impact Assessment Guidelines
National CSR Portal
High Level Committee on CSR (Injeti Srinivas Committee)
Decriminalization of CSR Non-compliance
CSR-1 Registration
Stakeholder Capitalism vs Shareholder Capitalism
Unspent CSR Account
Social Audit
Corporate Governance Reforms
Structural Subtopics
- Section 135 of the Companies Act 2013
- Eligibility criteria for mandatory CSR spending
- Schedule VII of the Companies Act
- Role and composition of CSR Committees
- 2% average net profit spending rule
- Impact of CSR on Article 51A(g) and environmental duties
- Geographical imbalance in CSR fund distribution
- Sectoral concentration in education and healthcare
- Compliance vs. transformative impact in corporate social investment
- Monitoring and evaluation of CSR projects
- ESG (Environmental Social and Governance) integration
- Role of Ministry of Corporate Affairs in CSR oversight
- Corporate Social Responsibility Policy Rules 2014
- Impact assessment requirements for large projects
- Tax treatment of CSR expenditure
- International models of CSR (South Africa and Indonesia) vs India
- Polluter Pays Principle in corporate environmental responsibility
Study Material
Full AI-synthesized study material for CSR — Corporate Social Responsibility Framework & Issues is being calibrated.
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