Corporate Social Responsibility – Section 135 [Video]

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In this video we have completed CSR for CA Intermediate. From Basic to Advance with all the concepts – CA Ruchika saboo

The corporate sector utilizes various forms of capital beyond just financial resources from shareholders. This broader responsibility encompasses stakeholders like society and the environment, known as the triple bottom line. India set an example globally by legally mandating Corporate Social Responsibility (CSR) through Section 135 of the Companies Act, 2013. This section requires companies to allocate a specified portion of their profits towards social initiatives, emphasizing their social obligations alongside financial performance.

Learning objectives of this video
1. Meaning Of CSR
2. Rules Of CSR
3. Sections of CSR

Video parts:
00:00 Section 135 (1) and Rule 3
18:00 Rule 2 CSR Activities Definition
26:56 Section 135 (2) 135 (3) 135(4) Rule 4, 5 and 9
1:00:14 Section 135 (5) 135 (6) and Rule (7)
1:30:11 Section 135 (7) 135 (8) 135 (9) Rule (8) an Rule (10)

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