Impact of the Companies Act,2013 on the CSR Practices of Indian MNCs
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In the recent era, Corporate Social Responsibility (CSR) has gained added significance in India among the multinational corporations (MNCs). After the introduction of Section 135 of the Companies Act, 2013, it is legally binding upon companies to disclose expenditures pertaining to CSR activities. Interestingly, the practice of CSR is not entirely new to the MNCs as they have been practicing it morally from the beginning of the 21st century. Thus, MNCs clearly have added experience and advantage over other companies in terms of CSR disclosure. The key focus is on the impact of the Companies Ac...
In the recent era, Corporate Social Responsibility (CSR) has gained added significance in India among the multinational corporations (MNCs). After the introduction of Section 135 of the Companies Act, 2013, it is legally binding upon companies to disclose expenditures pertaining to CSR activities. Interestingly, the practice of CSR is not entirely new to the MNCs as they have been practicing it morally from the beginning of the 21st century. Thus, MNCs clearly have added experience and advantage over other companies in terms of CSR disclosure. The key focus is on the impact of the Companies Act,2013 on the CSR disclosure practices of Indian MNCs. The analysis shows that though the Indian MNCs are contributing in the CSR areas, greater emphasis is required.In the recent era, Corporate Social Responsibility (CSR) has gained added significance in India among the multinational corporations (MNCs). After the introduction of Section 135 of the Companies Act, 2013, it is legally bindingupon companies to disclose expenditures pertaining to CSR activities. Interestingly, the practice of CSR is not entirely new to the MNCs as they have been practicing it morally from the beginning of the 21st century. Thus, MNCs clearly have added experience and advantage over other companies in terms of CSR disclosure. The key focus is on the impact of the Companies Act,2013 on the CSR disclosure practices of Indian MNCs. The analysis shows that though the Indian MNCs are contributing in the CSR areas, greater emphasis is required.
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