Documente Academic
Documente Profesional
Documente Cultură
Staff welfare
Occupational safety
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3
GOVERNMENT & CSR
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MILESTONES IN CSR
The New Companies Act 2013
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THE SIZE OF THE CSR SPACE –
APPROXIMATELY
► 16,000 Companies
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QUALIFYING CRITERIA
Section 135, sub-section 1 of the Companies Act,
2013 provides the qualifying criteria;
Every company having
i. net worth of rupees five hundred crore or more,
ii. or turnover of rupees one thousand crore or
more,
iii. or a net profit of rupees five crore or more
Baseline survey
Objective Evaluation
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CSR PROJECT: IMPLEMENTATION
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SCHEDULE VII – CSR THEMATIC
AREAS
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RULES EFFCETIVE FROM 1st APRIL’2014
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CSR EXPENDITURE
CSR expenditure shall include all expenditure
including contribution to corpuses of
trusts/societies/section 8 companies which are
created exclusively for undertaking CSR
activities or for purposes directly relatable to a
subject covered in Schedule VII;
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CSR EXPENDITURE
Activities undertaken in pursuance of the
normal course of business of the company
will not count as CSR;
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CSR EXPENDITURE ON CAPACITY
BUILDING
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COLLABORATION AMONG COMPANIES
FOR IMPLEMENTING CSR
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THE SECTION 135: IMPLEMENTATION PROCESS
Operationalizing the
1 Developing a CSR Strategy 2
institutional mechanism –
Identifying team identification &
Identifying the
the
Implementing capacity building
3 Implementing Agencies
Agencies
3 (conducting
(conducting due
due diligence,
diligence,
if
if required)
required) Project Development –
Detailed Project Report 4
Clear identification of CSR (DPR)
Budget
5 Project approval –
Finalizing agreement with
insertion of the approved
the implementing agency
6
projects in the policy
Project Implementation 7
Documentation, Evaluation (Concurrent,
8 Monitoring (at Board and Final & preferably Third
Sub-board level) Party)