Injeti srinivas committee on CSR
submits report:
Impact
assessment studies should be introduced for CSR obligation of 5 crore or more.
Implementation agencies should be registered on MCA portal.
As far as
CSR is concerned, the companies act, 2013 is a landmark legislation that made
in India the first country to mandate and quantify CSR expenditure. The details
on CSR are mentioned in section 135 of the companies act, 2013. According to
this, every company, private limited or public limited, which either has a net
profit for the immediate preceding three financial years on CSR.
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