CSR, ESG & Charitable Institutions by Dr K S Ravichandran – 2nd Edition 2024

Description

Key Features:

• This new edition has been significantly focused on a detailed study of several aspects of CSR as well as key performance indicators and essential attributes of ESG giving a practical view of the nuances of these two important subjects
• Comprises graphs and charts showing CSR and ESG KPIs of the Top 50 Companies as of 31st March, 2023. It also provides a detailed view of Energy, Emissions, Water, and Waste, which are the four most essential ESG attributes of 10 Companies from the Top 50. These graphs and charts display their energy consumption levels, emissions, and their proposed plans to transition towards decarbonisation. Additionally, it indicates when they aim to achieve net zero
• A detailed discussion on CSR Provisions, CSR Policy, CSR Accounting, CSR Audits and Impact Assessment and answers to 100 FAQs has been incorporated
• On the ESG part, explains not only the initiatives of MCA and SEBI in India but also explains about the proposals on the anvil at the US SEC (US Securities Exchange Commission) dwells into GRI (Global Reporting Initiative) and TCFD (Task Force on Climate-Related Financial Disclosures) Frameworks, GHG (Greenhouse Gas) Protocols, OECD (The Organization for Economic Cooperation and Development) Guidance
• Encompasses all the updated and relevant Acts, amendments, notifications, circulars, rules, and regulations in the Appendices
• Serves as a one stop reference point for corporate entities, charitable trusts, societies, section 8 companies, directors, office bearers, professionals, and students, providing an in-depth view of all nuances of the three themes as well as latest amendments to the Companies Act, 2013, SEBI Listing Regulations on Business Responsibility and Sustainability Reporting (BRSR), and reasonable assurance of the 9 attributes contained in BRSR Core