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Corporate Social Responsibility (CSR) has evolved as a vital part of modern business practices across the world, and India has been at the forefront of institutionalizing CSR through a legislative framework. The introduction of the Companies Act, 2013, marked a historic moment in India’s corporate law as it became one of the few countries to mandate CSR spending for certain categories of companies. The Act not only set the groundwork for responsible corporate conduct but also sought to align business growth with social development. To operationalize this vision, the Ministry of Corporate Affairs (MCA) notified the Companies (Corporate Social Responsibility Policy) Rules, 2014, and subsequent amendments. These rules provide the structure, modalities, and compliance mechanisms through which CSR obligations are to be carried out by companies. Understanding the CSR Rules framed under the Companies Act, 2013, is essential to appreciate how businesses integrate social responsibility into their operations in India. The Companies Act, 2013, under Section 135, mandates CSR for companies meeting certain financial thresholds. Specifically, every company, whether private or public, which has a net worth of ₹500 crore or more, or a turnover of ₹1,000 crore or more, or a net profit of ₹5 crore or more during the immediately preceding financial year, is required to spend at least 2% of its average net profits of the preceding three years on CSR activities. This provision extends beyond large corporations to any firm that satisfies these thresholds, thereby broadening the base of organizations that are legally bound to contribute toward social and environmental causes. The CSR Rules framed under this Act define the contours of implementation and compliance. First, the rules require every eligible company to constitute a CSR Committee of the Board. This committee typically comprises three or more directors, including at least one independent director. However, for private companies that are not required to appoint independent directors, the CSR Committee can consist of two ______ _______ _______ ____ _____ _________ ________ _________ ___ ________ ________ _____.
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