From Policy to Practice: Understanding CSR Governance
This year, the series has taken readers through the evolving landscape of CSR, beginning with the background and applicability of CSR, moving through CSR expenditure including eligibility and exclusions, and examining CSR fund utilisation and regulatory insights.
This edition provides a structured analysis of the governance mechanisms prescribed under law, including:
- Governance mechanisms under the Companies Act 2013
- Role of the CSR Committee and CSR Policy formulation
- Roles and responsibilities of the Board
- How these elements together support effective, consistent, and responsible CSR implementation
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