For conducting its business activities, a company exploits various resources of society and the environment. Corporate Social Responsibility (CSR) is an act of incorporating social and environmental concerns into the business model of the company.
source https://www.caclubindia.com/articles/2021-csr-amendment-rules-44167.asp
source https://www.caclubindia.com/articles/2021-csr-amendment-rules-44167.asp
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