what is corporate social responsibility

A corporate social responsibility aims to contribute societal goals of a activist or charitable nature by engaging in or supporting volunteering or ethically oriented practice.The objective is to pursue other pr-social objectives and earn profits.The Companies act 2013  has formulated Section 135, Companies ( Company social responsibility 2014and Schedule VII which prescribes mandatory provisions for Companies to fulfil their CSR. This article aims to analyse these provisions .


CSR Committee: 

Every Company on which CSR is applicable is required to constitute a CSR Committee of the Board:

1-Consisting of 3 or more directors, out of which at least one director shall be an independent director. However, if a company is not required to appoint an independent director, then it shall have in 2 or more directors in the Committee.

2-Consisting of 2 directors in case of a private company having only two directors on its Board

3-Consisting of at least 2 persons in case of a foreign Company of which one person shall be its authorised person resident in India and another nominated by the foreign company.



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