CSR Reporting in India from Compliance to Commitment: Reviewing Roy & Mittra’s Study (2022)
In India, having a Corporate Social Responsibility (CSR) Policy is no longer an issue of just corporate goodwill; it is a legal requirement. Under the Companies Act, 2013, Companies of a certain profitability, turnover, or net worth must allocate 2% of their average net profit towards social and developmental projects.
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