The Ministry of Corporate Affairs enforced the Companies Act, 2013 "Act" and the Corporate Social Responsibility Rules "CSR Rules" from 1 April 2014. By doing so, India has become one of the first country’s to have a legal requirement to comply with CSR Rules.
Given that FY2014-15 is the first year of compliance for the Act, KPMG in India conducted a survey to analyse the compliance and leading practices of top hundred listed companies as per market capital (N100) with respect to the CSR Committee, CSR Policy, and Annual Report on CSR in the Director’s Report of the companies. The findings shall serve as a reference line for the new era of the nation’s CSR landscape.
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