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This book is a complete guide/ready reckoner for dealing with corporate social responsibility (CSR) matters. It provides a 360° detailed analysis of the laws and practices related to CSR. This book would be helpful for Company Secretaries, Chartered Accountants, Cost and Work Accountants, Lawyers, other Professionals, and Corporates. The Present Publication is the latest 2023 edition and is updated upto 30th June 2023. This book is authored by CS Ankur Srivastava & CS Shruti Srivastava, with the following noteworthy features: (i) [Comprehensive Coverage] (a) Companies (Corporate Social Responsibility Policy) Amendment Rules, 2022 (b) Newly Introduced FORM – CSR-2 (c) Impact Assessment (d) Corporate Social Registration for CSR Entities (e) New Format for Annual Disclosure by Companies (ii) [Practice Oriented] This book aims to offer readers not only the necessary procedural requirements but also a comprehensive understanding of the background, reasoning, practical solutions, and a set of accompanying procedures (iii) [Calculators] for calculation of the following: (a) Net Profit for CSR (b) CSR Statutory Requirement (c) CSR Expenditure (d) Amount Unspent (e) Excess Amount Available for Set-off The structure of the book is as follows: (i) Chapter 1 provides a historical sketch of the evolution of corporate social responsibility (CSR) (ii) The book contains relevant information on the Companies Act 2013, related rules, and circulars/notifications from the Ministry of Corporate Affairs (iii) Chapter 3 covers the applicability of CSR to companies (iv) Chapter 4 details the actions required when CSR provisions apply to a company (v) Chapters 5 and 6 focus on the role of the board of directors and the CSR committee in implementing CSR (vi) Chapter 10 guides on implementing successful CSR in an organisation, including various calculation tools (vii) Chapter 11 discusses how to implement CSR through an implementing agency (viii) Chapter 12 covers the requirements for registration of the implementing agency and obtaining a CSR number (ix) Chapters 13 and 14 provide an in-depth analysis of reporting requirements under CSR (x) Chapter 15 analyses the new reporting requirements in the newly introduced Form CSR-2 (xi) Chapter 16 discusses ongoing CSR projects with a detailed analysis (xii) The concept of impact assessment and its modalities are explained in Chapter 17 (xiii) Chapter 19 outlines the consequences of defaults and penalties for non-compliance with CSR provisions (xiv) The book includes a compilation of various notifications and circulars related to CSR The detailed contents of the book are as follows: (i) Corporate Social Responsibility – An Introduction and Overview (ii) Corporate Social Responsibility under the Companies Act, 2013 (iii) Applicability of Corporate Social Responsibility (iv) Actions Required upon Applicability of Corporate Social Responsibility Provisions (v) Duties of the Board of Directions under the Corporate Social Responsibility Rules (vi) Corporate Social Responsibility Committee (vii) Analysis of the Applicability under Section 135(1) (viii) Corporate Social Responsibility Policy (ix) Annual Action Plan (x) Corporate Social Responsibility Activities (xi) Implementation of Corporate Social Responsibility through Implementing Agencies (xii) Registration with Central Government – Form CSR-1 (xiii) Corporate Social Responsibility Reporting (xiv) Annual Report on Corporate Social Responsibility (xv) Form CSR-2 (xvi) Ongoing Projects (xvii) Activities Covered under Schedule VII (xviii) Impact Assessment (xix) Consequences of Default – Penalties