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Corporate Social Responsibility – Emerging Opportunities and Challenges in India

Corporate Social Responsibility – Emerging Opportunities and Challenges in India

Author : K S Ravichandran

ISBN : 9789350357545

EDITION : 1st

NO. OF VOLUMES : 1

BINDING : Hardcover

COPYRIGHT YEAR : 2016

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Corporate Social Responsibility – Emerging Opportunities and Challenges in India analyses the various aspects and dimensions of CSR as a means for commercial enterprise to promote/achieve sustainable development. Thematically arranged, the book examines and explains the philosophy and objectives of CSR emphasizing its social and ethical base. With the enactment of section 135 of the Companies Act, 2013, this topic has become central to the strategic management of every organisation. The book deals with a number of complex issues involved in developing CSR strategies, policies and decision making. It will help directors who form part of the CSR Committees and in shaping an ideal CSR Policy. It comprehensively covers statutory and regulatory provisions along with relevant circulars and notifications with respect to CSR and also includes anticipated changes proposed under the Companies (Amendment) Bill, 2016. It will equip the senior management with knowledge and skills on how to integrate CSR into business strategy and operations. Key Highlights:- • Detailed study on permissible methods of CSR implementation directly and through external agencies, compliance requirements and monetary mechanisms • Elaborately discusses tax perspective on CSR expenditure and contributions; advantages and exemptions provided under the Income-tax Act, 1961 • Comprehensively covers accounting aspects of CSR Expenditure • Incorporates reference to the recommendations of the Company Law Committee and proposed changes in the Companies (Amendment) Bill, 2016 • Includes separate chapters on various CSR Vehicles such as Section 8 companies, Societies and Trusts • Provides an elaborate account of the provisions of applicable law on amalgamation of trusts, societies and section 8 companies and their winding up • Analyses the trend of CSR spending by top companies for the Financial Years 2014-15 and 2015-16 • Contains a quick reference table with industry experts’ responses to critical questions on CSR • Provides Specimen Trust Deed and Model Memorandum and Articles of Association of “not for profit” companies

"Dr K S Ravichandran, M Com, LL B, FCS, Ph D, is the Managing Partner of KSR&Co Company Secretaries LLP, (Chennai and Coimbatore) with over two decades of experience as a company secretary in practice. Dr Ravichandran, has been invited to participate and address over 400 conferences, seminars and workshops. He is a member of the Secretarial Standards Board of the ICSI and the National Council for Corporate Frauds and Internal Audit of ASSOCHAM. He is also associated with the International Association for Protection of Intellectual Property Rights, INSOL INTERNATIONAL, a global organization of corporate insolvency professionals, and the Chartered Institute of Arbitrators. He was a member of the expert sub-group constituted by the Ministry of Corporate Affairs to go into the amendments to be made to the Companies Act, 2013. He has recently been inducted as an independent director of Karur Vysya Bank, Karur. He is well known for his corporate advisory services and also for his litigation practice. Dr Ravichandran is famous for his powerful arguments and has appeared before the Company Law Board; Competition Commission of India; Competition Appellate Tribunal; Trademarks Tribunal and authorities; Intellectual Property Appellate Board; National Company Law Tribunal; adjudicating authorities and compounding authorities under various corporate and securities laws, National Consumer Disputes Redressal Commission, Disciplinary Committees of ICSI and ICAI and many of cases argued by him have been reported in leading law journals. He has also published hundreds of articles in reputed journals on corporate laws and has authored books in the areas of secretarial and securities audit, prosecution of directors, debt recovery, enforcement of security interest and winding up, limited liability partnership, related party transactions and corporate law offences. He was also a specialist editor of M C Bhandari’s Guide to Company Law Procedures, 23rd edition, published by LexisNexis."

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