Corporate Social Responsibility: firms may undertake pandemic-related vaccine and medical device R&D in course of business with collaboration and disclosure. The 2020 amendment permits companies engaged in research and development of new vaccines, drugs and medical devices to undertake COVID-19 related R&D as CSR during financial years 2020-21 to 2022-23 if conducted in collaboration with institutes specified in Schedule VII and separately disclosed in the Annual CSR Report; it also omits the exclusion for activities in the normal course of business from rule 4(1) and makes specified textual deletions to rule 6(1).