https://www.taxtmi.com/news?id=37049 The Companies Act, 2013 provides a corporate governance framework requiring board and managerial accountability, statutory books and filings, disclosures in the Board's Report, and regulatory action for reported irregularities. CSR is governed by Section 135, Schedule VII and related rules as a board-driven, disclosure-based process: eligible activities are listed in Schedule VII; the Board and its CSR Committee plan and monitor CSR; companies must report CSR expenditure and activities in annual statements, the Board's Report and MCA21 filings; CARO, 2020 requires auditors to report unspent CSR amounts; website disclosures of CSR policy and projects are mandated and violations are addressed under the Act. en-us Wed, 12 Mar 2025 10:23:22 +0530 Wed, 12 Mar 2025 10:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=37049 The Companies Act, 2013 provides a corporate governance framework requiring board and managerial accountability, statutory books and filings, disclosures in the Board's Report, and regulatory action for reported irregularities. CSR is governed by Section 135, Schedule VII and related rules as a board-driven, disclosure-based process: eligible activities are listed in Schedule VII; the Board and its CSR Committee plan and monitor CSR; companies must report CSR expenditure and activities in annual statements, the Board's Report and MCA21 filings; CARO, 2020 requires auditors to report unspent CSR amounts; website disclosures of CSR policy and projects are mandated and violations are addressed under the Act. News - Wed, 12 Mar 2025 10:23:22 +0530 https://www.taxtmi.com/news?id=37049