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Corporate Social Responsibility scope expanded to include areas or subjects, and applicability widened to all companies, clarifying schedule references. Amendments to the Companies (Corporate Social Responsibility Policy) Rules replace references to 'activities' and 'purview' with the broader phrase 'areas or subjects specified,' adjust rule 2 wording for company CSR descriptions, substitute 'a company' for narrower company-type language in rule 5, and align rule 6 and rule 7 cross-references to Schedule provisions to read as 'areas or subjects specified in Schedule.'
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Corporate Social Responsibility scope expanded to include areas or subjects, and applicability widened to all companies, clarifying schedule references.
Amendments to the Companies (Corporate Social Responsibility Policy) Rules replace references to "activities" and "purview" with the broader phrase "areas or subjects specified," adjust rule 2 wording for company CSR descriptions, substitute "a company" for narrower company-type language in rule 5, and align rule 6 and rule 7 cross-references to Schedule provisions to read as "areas or subjects specified in Schedule."
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