CSR, ESG and Charitable Institutions

Walking towards the second quarter of the 21st Century, this new edition of CSR, ESG and Charitable Institutions aligns with the theme of the decade. Like artificial intelligence, today global warming and climate change has also become a reality. Nature’s repulsion via many recent disasters has made mankind think and act towards its protection. Social upliftment of the economically deprived sections of the society through CSR Activities may lead to greater realisation of the need to be environmentally conscious. NGOs, commonly called trusts and societies and section 8 companies, have a great role to play to bring about the transformation.

With a new chapter scheme, the book is divided into a three-in-one format that caters to three themes – (i) Corporate Social Responsibility (CSR), (ii) Environmental Social Governance (ESG), and (iii) Charitable trusts, societies, and section 8 companies. This edition offers more questions and answers, opinions, guidance, updates, amendments, case studies and case law.

Key Features:

• This new edition has been significantly focused on a detailed study of several aspects of CSR as well as key performance indicators and essential attributes of ESG giving a practical view of the nuances of these two important subjects
• Comprises graphs and charts showing CSR and ESG KPIs of the Top 50 Companies as of 31st March, 2023. It also provides a detailed view of Energy, Emissions, Water, and Waste, which are the four most essential ESG attributes of 10 Companies from the Top 50. These graphs and charts display their energy consumption levels, emissions, and their proposed plans to transition towards decarbonisation. Additionally, it indicates when they aim to achieve net zero
• A detailed discussion on CSR Provisions, CSR Policy, CSR Accounting, CSR Audits and Impact Assessment and answers to 100 FAQs has been incorporated
• On the ESG part, explains not only the initiatives of MCA and SEBI in India but also explains about the proposals on the anvil at the US SEC (US Securities Exchange Commission) dwells into GRI (Global Reporting Initiative) and TCFD (Task Force on Climate-Related Financial Disclosures) Frameworks, GHG (Greenhouse Gas) Protocols, OECD (The Organization for Economic Cooperation and Development) Guidance
• Encompasses all the updated and relevant Acts, amendments, notifications, circulars, rules, and regulations in the Appendices
• Serves as a one stop reference point for corporate entities, charitable trusts, societies, section 8 companies, directors, office bearers, professionals, and students, providing an in-depth view of all nuances of the three themes as well as latest amendments to the Companies Act, 2013, SEBI Listing Regulations on Business Responsibility and Sustainability Reporting (BRSR), and reasonable assurance of the 9 attributes contained in BRSR Core