In this issue, we explore the evolution and regulatory framework of CSR in India, covering: -
Transition of CSR from voluntary initiatives to a statutory requirement
- Key provisions under Section 135 of the Companies Act, 2013.
- Defining the financial thresholds of CSR applicability.
- Understanding net worth, turnover and the method for calculating mandatory spending obligation.
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| Language : | English |
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| Publisher : | Financial Management Service Foundation |
| Author Information : | Financial Management Service Foundation |
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Founded in 1994, the Financial Management Service Foundation (FMSF) is a pioneering development organization committed to promoting financial accountability within the voluntary sector. Since its inception, FMSF has been dedicating its efforts to enhancing the capacities of Non-Profit Organizations (NPOs) in the areas of Financial Management, Governance, and Legal Compliance. To enhance accountable practices in the voluntary sector, FMSF serves as a vital resource hub for NPOs. FMSF engages with various development actors to raise awareness and provide support through training, workshops, seminars, advisory services, publications, and web-based outreach. By continually evolving, adapting, and offering expert guidance, FMSF plays a crucial role in strengthening the voluntary sector and contributing to positive social impact.