Corporate Social Responsibility monitoring: Committee urges board accountability, statutory disclosure publication, and targeted clarifications. The Committee recommends retaining primary accountability for CSR with the company Board and its CSR Committee, endorses statutory disclosure obligations and MCA compilation of firm-level CSR filings for public dissemination, and rejects a central external monitoring agency for private companies while permitting Boards to engage third party evaluators. It advises targeted amendments: add an omnibus Schedule VII clause, clarify Net Profit computation and 'any financial year' interpretation, allow carry forward of unspent CSR with a five year sunset, exclude Section 8 companies, examine foreign company applicability, adopt two implementation models around a Rs. 5 crore CSR threshold, and raise administrative overhead cap to up to 10%.