Taxmann’s Analysis | CSR Compliance – Unveiling the Legal Obligation and Social Responsibility under the Company Law

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Taxmann’s Analysis | CSR Compliance – Unveiling the Legal Obligation and Social Responsibility under the Company Law
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(as of Jul 27, 2025 09:54:34 UTC – Details)



In today’s rapidly evolving business landscape, corporations are increasingly expected to go beyond profitability and actively contribute to society and the environment. This paradigm shift has given rise to Corporate Social Responsibility (CSR), which emphasizes a company’s ethical and sustainable practices.

The article explores the legal obligations and social responsibilities imposed on companies under the Companies Act 2013. It delves into the applicability of CSR to different classes of companies, minimum spending requirements, execution of CSR initiatives, and the treatment of unspent CSR funds. By examining the Indian perspective, this article sheds light on the dual nature of CSR as both a social responsibility and a legal compulsion.

ASIN ‏ : ‎ B0C9PZB16R
Publisher ‏ : ‎ Taxmann Publications Pvt. Ltd. (29 June 2023)
Language ‏ : ‎ English
File size ‏ : ‎ 871 KB
Enhanced typesetting ‏ : ‎ Not Enabled
X-Ray ‏ : ‎ Not Enabled
Word Wise ‏ : ‎ Not Enabled
Format ‏ : ‎ Print Replica
Best Sellers Rank: #9,117 Free in Kindle Store (See Top 100 in Kindle Store) #9,117 in Kindle eBooks
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