Intermediate
$69
12 hrs
Certificate
CSR Compliance & Impact Measurement — Companies Act Section 135
This practitioner course provides end-to-end coverage of Corporate Social Responsibility (CSR) compliance under Section 135 of the Companies Act, 2013 and the CSR Rules 2014 (as amended in 2021). You will master the applicability criteria, CSR Committee formation, Schedule VII eligible activities, mandatory impact assessment requirements for spends above Rs 10 crore, CSR reporting in the Annual Report and BRSR, unspent CSR fund transfer rules, ongoing obligation mechanisms, fund management including the National Unspent CSR Fund, penalty framework, and best practices drawn from SEBI-regulated companies. The course equips you to advise companies on achieving full CSR regulatory compliance while maximising social impact.
Member Pricing: $69 $55 (Member 20% off) or
$48 (Pro 30% off) ·
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What You'll Learn
- Determine CSR applicability using the three financial thresholds under Section 135(1) and handle edge cases including group companies, foreign companies, and Section 8 companies
- Constitute a CSR Committee with the correct composition including independent director requirements and define its statutory responsibilities
- Identify eligible CSR activities under Schedule VII and distinguish permissible from impermissible expenditures with reference to MCA FAQs and circulars
- Conduct mandatory CSR impact assessments for companies with average CSR obligation of Rs 10 crore or more over the three preceding financial years
- Prepare CSR disclosures for the Annual Report (Annexure I/II format) and map CSR data to BRSR Principle 8 and Principle 9 disclosures
- Apply unspent CSR fund transfer rules including timelines, designated accounts, and National Unspent CSR Fund provisions
- Navigate the penalty framework for CSR non-compliance including Section 135(7) monetary penalties and officer-in-default liability
- Design CSR programmes that maximise measurable social impact while maintaining full regulatory compliance
Instructor
RSustain Academy Faculty