https://www.taxtmi.com/article/detailed?id=5575 The article explains that Corporate Social Responsibility (CSR) should be board-approved, align business and social goals, and involve stakeholder engagement, ethical functioning, workers' rights protection and environmental stewardship. It summarises Indian voluntary CSR guidelines and DPE mandates for CPSEs requiring Board oversight, policy approval, budgetary allocation tied to profitability, priority for communities near operations, reporting and carrying forward unspent funds. It notes Section 135 of the Companies Act, 2013 requires a board-level CSR Committee to formulate policy, recommend expenditure and monitor implementation in line with Schedule VII activities. en-us Thu, 17 Apr 2014 06:12:27 +0530 Fri, 22 Aug 2025 12:04:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5575 The article explains that Corporate Social Responsibility (CSR) should be board-approved, align business and social goals, and involve stakeholder engagement, ethical functioning, workers' rights protection and environmental stewardship. It summarises Indian voluntary CSR guidelines and DPE mandates for CPSEs requiring Board oversight, policy approval, budgetary allocation tied to profitability, priority for communities near operations, reporting and carrying forward unspent funds. It notes Section 135 of the Companies Act, 2013 requires a board-level CSR Committee to formulate policy, recommend expenditure and monitor implementation in line with Schedule VII activities. Articles Corporate Laws / IBC / SEBI Thu, 17 Apr 2014 06:12:27 +0530 https://www.taxtmi.com/article/detailed?id=5575