LMP Practitioners Guide to Corporate Social Responsibility By CS Pammy Jaiswal Edition July 2023

Corporate Social Responsibility By CS Pammy Jaiswal July 2023

Corporate Social Responsibility By CS Pammy Jaiswal July 2023

About the Book

Texts and guidance on corporate social responsibility (CSR) are abundant, both globally, and in India. Notably, the Indian framework for CSR is marked by its focus on spending, whereas global frameworks are focused on sustainability and responsibility. However, the inspiration for this book, and therefore, its notable feature, is that it fits the Indian concept of CSR against the larger backdrop of responsible business conduct. The book is not just an analysis of law and regulations: it is a complete implementation guide, enriched by the questions that have arisen over years of the authors’ consulting experience in the domain. The book also captures the subject in all its relevant dimensions – accounting and taxation included.

Additionally, the book will also be relevant for NGOs who house CSR activities, implementing agencies engaged as intermediaries, impact assessors, and the like. And above all, corporate law students will find the publication addressing their need of a lucid exposition of the subject.

Highlights of the Book

Written with a practical approach based on authors’ experience in handling client queries

• For each issue, a step-by-step guidance, including actionable, relevant formats, policy, resolutions, SOPs, etc
• FAQs in the form of illustrations, arising from practical implementation, added to each important topic
• Guidance on implementation agencies, beneficiaries, impact analysis, need analysis etc
• Global mapping with several leading and relevant standards and principles, OECD, SDGs, etc
• Guidance on tax and accounting issues – providing a holistic solution to readers
• Discussion and guidance on treatment of surplus arising out of CSR, excess spending on CSR, etc
• Comes handy with RoC adjudication orders till May 2023 passed in the context of CSR cases
• Critical analysis and discussion on core concepts like applicability, profit computation, etc.

About the Author

Ms. Pammy Jaiswal is a commerce graduate and an Associate Member of the Institute of Company Secretaries of India. The author is also pursuing the Masters in Business Law from the National Law School of India University, Bangalore under the Distance Education Program. She is also a member of the ICSI’s Core Group which comprises of experts in the field of Financial and Capital Markets. Further, she is also a member of the Training and Education Facilities Committee of EIRC of ICSI.

Pammy’s expertise lies in the field of corporate laws, SEBI regulations, FEMA regulations etc. She has advising listed entities and other companies over the last 7 years on intricacies of corporate laws, including CSR.

The author has written several articles which have been published on various blogs, journals, websites, etc, including The Chartered Secretary, Taxmann, IndiaCorpLaw, LawStreet India, ICSI, ASSOCHAM’s CRA-E-Bulletin etc. She has co-authored a book titled “The Companies (Amendment) Bill, 2017 – A Comprehensive Analysis”

Recently she has also written an article on ‘Strategic Vision for CSR Spending by Companies” which was published in the ASSOCHAM’s CRA-E-Bulletin in May, 2023.

She has been a frequent speaker at various forums including ICSI-EIRC, ICAI-EIRC, various Chartered Accountants’ Study Circles, professional forums like Views Exchange, ICSI-NIRC, Hooghly Chapter of ICSI, etc. She has also been a regular illustrious speaker at various meetings of the ASSOCHAM.