What is the process of CSR reporting? Discuss the different reporting  tools and techniques

PROCESS OF CSR REPOPRTING

In this section we will discuss the process of CSR reporting:

1.4.1 Checklist before Preparing the Report It is important to consider some aspects of a more general and fundamental nature before starting on the actual preparation of the report such as objectives, organisational embedding, resource allocation, focus, target group definition, scope, purpose and strategy for involvement of stakeholders and method definition. Management plays a special role in this part of the process in terms of laying down the general strategies and framework.

i) Objective of the Report

If the report is being prepared as prescribed by the law of the land, the reporting requirements are obvious as per the provisions of the relevant law. For example, a CSR report may be prepared by a company in compliance with the provisions of the Companies Act, 2013. Alternatively, BSE listed 500 companies may require reporting as per the business responsibility reporting (BRR) format prescribed in the National Guidelines on Social, Economic _____ ____ ___ _______ ___ __________.
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