Tanoj Mondal
Corporate
Social Responsibility (CSR) has taken on a crucial role in the present decade,
as the sustainability and growth of a company depend on its positive impact on
society. Economic, ethical, legal, and philanthropic actions all fall
under the umbrella of CSR. The present paper examines the provisions for
CSR activities, practices, disclosures and compliance with the new Companies
Act, 2013 provision by selecting the largest Indian transport services
companies (including Road, Railway, Air, Shipping and Transport logistics
services). It has been observed that the disclosure or explanation mandated
looks to be promoting better transparency and disclosure of CSR practices.
Corporate
Social Responsibility, Transport Services, Companies Act, Mandatory CSR.
VOL.14, ISSUE No.1, March 2022