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CSR Reporting Challenges in India by Biznis 360 is a document available to read on EtoBox.
What is CSR Reporting Challenges in India about?
This study examines the impact of mandatory corporate social responsibility (CSR) reporting regulations on Indian central public sector enterprises (CPSEs) since the introduction of Section 135 of the Indian Companies Act in 2013. It highlights the compliance burden faced by CPSEs due to multiple regulatory bodies with differing requirements, leading to a negative impact on CSR reporting quality and resource allocation. The findings suggest a need for improved dialogue between regulators and CPSEs to bridge
- Author
- Biznis 360
- Language
- EN