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of <h1>Companies Must Conduct CSR Activities via Section 8 Companies or Registered Trusts with 3-Year Track Record</h1> The Companies (Corporate Social Responsibility Policy) Rules, 2014, outline the implementation of CSR activities by companies. The Board must ensure CSR activities are conducted by the company or through entities such as Section 8 companies, registered trusts, or societies with specific tax exemptions and a track record of at least three years. Entities must register with the Central Government using Form CSR-1. Companies can collaborate with others and engage international organizations for CSR project design and evaluation. The Board is responsible for ensuring proper fund utilization and monitoring ongoing projects, with the Chief Financial Officer certifying compliance.
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