Unit 1
Understanding CSR – Evolution, importance, relevance and justification. CSR in the Indian context, corporate strategy. CSR and Indian corporate. Structure of CSR – In the Companies Act 2013 (Section 135); Rules under Section 13; CSR activities, CSR committees, CSR policy, CSR expenditure CSR reporting.
Unit 2
CSR Practices & Policies – CSR practices in domestic and international area; Role and contributions of voluntary organizations to CSR initiatives. Policies; Preparation of CSR policy and process of policy formulation; Government expectations, roles and responsibilities. Role of implementation agency in Section 135 of the Companies Act, 2013. Effective CSR implementation.