<h1>Companies Act 2013 Enhances Corporate Governance, Transparency, and CSR Accountability under Section 135 and CSR Policy Rules 2014.</h1> The Companies Act, 2013, along with its rules, strengthens corporate governance and transparency for companies, including CSR activities. Companies must maintain records, comply with accounting standards, and provide detailed disclosures in their annual financial statements and Board reports. CSR is governed by Section 135 of the Act and the Companies (CSR Policy) Rules, 2014, requiring companies to disclose CSR activities and expenditures. The Act mandates transparency through public disclosures on company websites and requires auditors to report unspent CSR funds. Violations of CSR provisions are addressed under the Act, ensuring accountability and effective use of CSR funds.