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INTERNATIONAL JOURNAL OF SCIENTIFIC DEVELOPMENT AND RESEARCH International Peer Reviewed & Refereed Journals, Open Access Journal ISSN Approved Journal No: 2455-2631 | Impact factor: 8.15 | ESTD Year: 2016 open access , Peer-reviewed, and Refereed Journals, Impact factor 8.15 |
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| Paper Title: | Impact of Companies Act 2013 on Corporate Social Responsibility: A Case Study on Selected Indian Companies |
| Authors Name: | Dr, Palash Bandyopadhyay |
| Unique Id: | IJSDR2304118 |
| Published In: | Volume 8 Issue 4, April-2023 |
| Abstract: | The objective of the study is to find out the areas of the expenditure of the top ten companies in India for the period from 2014-15 to 2021-22. For the purpose of the study secondary data is collected from annual report of the companies. It is being found that mostly the companies are incurring in the health, education, development of rural infrastructure and sustainable livelihood. Ministry of Corporate Affairs notified Section 135 and Schedule VII of the Companies Act specifies that Companies who are qualifying need to spend at least 2% of its average net profits for the immediately preceding 3 financial years on CSR activities. This study concludes that mostly the companies are incurring the obligatory amount which is to be incurred under section 135 of the Companies Act 2013. But in some cases the amount of expenditure is less than the obligatory amount, in these cases the competent authority should look into the matter. |
| Keywords: | Companies Act, CSR, India, Expenses sector, percentage of expenses. |
| Cite Article: | "Impact of Companies Act 2013 on Corporate Social Responsibility: A Case Study on Selected Indian Companies", International Journal of Science & Engineering Development Research (www.ijsdr.org), ISSN:2455-2631, Vol.8, Issue 4, page no.667 - 676, April-2023, Available :http://www.ijsdr.org/papers/IJSDR2304118.pdf |
| Downloads: | 000337070 |
| Publication Details: | Published Paper ID: IJSDR2304118 Registration ID:205236 Published In: Volume 8 Issue 4, April-2023 DOI (Digital Object Identifier): Page No: 667 - 676 Publisher: IJSDR | www.ijsdr.org ISSN Number: 2455-2631 |
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