Chapter 1 Corporate Social Responsibility – An Introduction

Chapter 2 Evolution of Corporate Social Responsibility in India

Chapter 3 Corporate Social Responsibility under Companies Act, 2013 and disclosures in annual report

Chapter 4 CSR Impact Assessment

Chapter 5 Companies to which CSR Obligations are Applicable

Chapter 6 Mandatory CSR Obligations including CSR committee, Set off and Creation or Acquisition of CSR Capital Asset and disclosures in financial statements

Chapter 7 Report on Corporate Social Responsibility

Chapter 8 Mandatory CSR Spends

Chapter 9 CSR Amendment Rules, 2021 and Ind AS – the Interplay

Chapter 10 Auditor’s Responsibilities under SA and CARO

Chapter 11 Practice Pointer Illustrations on CSR

Chapter 12 CSR Spends Vis-a-Vis Charitable And Political Contributions Under Companies Act, 2013

Chapter 13 Computation of Net profits under section 198

Chapter 14 Business Responsibility sustainability reporting by Listed Companies

Chapter 15 CSR Governance Guidelines and CSR Audits