Bloomsbury A Practical Guide to Corporate Social Responsibility Law, Accounting and Taxation aspects By Rupanjana De Edition December 2020

Practical Guide Corporate Social Responsibility Rupanjana De

Practical Guide Corporate Social Responsibility Rupanjana De

About the book

This book is a compendium of everything related to Corporate Social Responsibility with a 360 degree approach and is a first and only one of its kind book on the topic. Taking a step ahead of the second edition of this book, this edition further digs deep into the legal provisions of CSR under the Companies Act, 2013, as amended by the Companies (Amendment) Act, 2017, Companies (Amendment) Act, 2019 and the Companies (Amendment) Act, 2020 and the Companies (Corporate Social Responsibility Policy) Rules, 2014, the Companies (CSR Policy) Amendment Rules, 2018 and the Companies (CSR Policy) Amendment Rules, 2020 and the amendments and departmental clarifications w.r.t to various procedural aspects of CSR issued from time to time. Further, it also discusses the CSR provisions from the much lesser known angles of the Central PSUs, the listed companies and those companies that are in the project stage. All financial, cost accounting and taxation aspects have been clarified in this book like never before, thereby, making the provisions of CSR much easier to grasp and comply with.

Key features

• Includes more than 150 interesting FAQs on CSR
• Covers practical illustrations on CSR applicability
• Detailed discussion on CSR provisions under the Companies Act, 2013 as amended by the Companies (Amendment) Act, 2017, Companies (Amendment) Act, 2019 and the Companies (Amendment) Act, 2020 and the related Rules
• Covers CSR insights around the globe
• Discusses CSR provisions under the DPE Guidelines for PSUs
• Covers National Voluntary Guidelines on CSR
• Complete coverage of:
  • Taxation aspects of CSR
  • Financial Accounting aspects of CSR (including ICAI Guidance Notes on CSR)
  • Cost Accounting aspects of CSR (including ICAI Cost Guidance Notes on treatment of Costs)
  • Other aspects under allied laws
• Relevant market check of CSR for FY 2014-15, FY 2015-16, FY 2016-17, FY 2017-18, FY 2018-19 and FY 2019-20
• For reader convenience, includes sample CSR policies of various types of companies

About the author

CS Rupanjana De, is a Fellow Member of the Institute of Company Secretaries of India (ICSI) and a Triple Masters Degree holder, being Master in Law, Master in Applied Economics and European Master in Law & Economics, from various universities in Europe. Having had an illustrious academic career backed by two gold medals, Ms. De has always endeavoured to master the art of writing and presenting subjects in a lucid manner aimed at helping readers to easily grasp the complicated topics. An avid writer, she has earlier co-authored the highly acclaimed book on Company Law ?Company Law Ready Referencer?. Ms. De is a Practising Company Secretary and holds the position of Independent Director in some companies. For more one may view her