CSR committee

    ESG & Governance

    The board committee that sets and monitors a company's corporate social responsibility policy and spending.

    Section 135 of the Companies Act requires companies covered by the CSR rules to form a CSR committee of at least three directors, including at least one independent director for listed companies. If the yearly CSR obligation is ₹50 lakh or less, the board can do this work itself. The committee recommends the CSR policy and an annual action plan, and monitors spending against the 2% requirement.

    Related terms

    CSR (corporate social responsibility)Unspent CSR accountSchedule VII

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