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    <title>Expenditure on Corporate Social Responsibility.</title>
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    <description>The Government has not mandated a universal CSR policy for all companies; however, the Department of Public Enterprises&#039; April 2010 guidelines require Central Public Sector Enterprises (except loss-making ones) to adopt, by board resolution, a CSR budget set as a specified percentage of the previous year&#039;s net profit. The Ministry has issued National Voluntary Guidelines to promote corporate social, environmental and economic responsibilities and is considering related provisions in the Companies Bill, 2009.</description>
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