Applicability review
CSR applicability should be assessed for the relevant financial year based on the statutory criteria then in force and the company’s financial data.
Governance process
The board, CSR committee where applicable, policy, annual action plan, implementing arrangements, monitoring and disclosures should be aligned with the statutory framework.
Records and disclosures
Companies should maintain appropriate approvals, implementation evidence, utilisation information, reports and disclosures relevant to their CSR activities.
Year-end compliance
Before finalisation of the annual report, the company should review spending, ongoing projects, unspent amounts, disclosures and the supporting compliance trail.
Frequently asked questions
Professional assistance in Lucknow
MLR & COMPANY provides Company Secretary professional support from Gomti Nagar, Lucknow. An initial discussion can be used to identify the facts, documents and professional scope relevant to the assignment.