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    <title>CSR – 2 – REPORT ON CORPORATE SOCIAL RESPONSIBILITY</title>
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    <description>Companies covered by section 135 must constitute a Corporate Social Responsibility Committee and the board must approve, disclose and place the CSR policy on the company website. Rule 12(1B) requires such companies to file Form CSR-2 online as an addendum to annual accounts, providing detailed information on CSR triggers, committee composition, website disclosures, impact assessment, computation of CSR obligation, itemised spend on ongoing and other projects, unspent CSR accounting and transfers, implementing agencies, and signature with board authorization and declaration.</description>
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