PAPER-1 CSR & Social Governance CS Professional Mod 1 Electives

Taught by Faculties:


Objective :

To provide Indepth and practical knowledge in Corporate Social Responsibility and Social Governance.
Level of Knowledge: Expert Knowledge
Detailed Contents

1. Corporate Social Responsibility:

*Concept of CSR
*Principles of CSR
*Corporate Social Responsibility: Indian Legislative Framework
*Corporate Social Responsibility: An International Perspective

2. CSR Policy

*CSR & Permissible Activities: A Detailed Study
*CSR Policy
*CSR Committee

3. CSR Projects & Implementation Agency :

*Evaluation & Monitoring
*Leveraging Technology & IT Tools

4. Social Impact Assessment & CSR Audit

*GST issues & challenges
*Accounting and Taxation Aspects
*Impact Measurements

5. Guidelines on CSR:

*Guidelines on CSR and Sustainability for Central Public Sector Enterprises (CPSEs)
*CSR in Insurance Companie
*CSR in Banking Companies

6. CSR and Sustainable Development Goals:

*CSR and Corporate Governance
*CSR as Organizational Brand Building
*Factors influencing CSR

7. Impact of CSR :

*Interlinkages / impact of CSR on other arms of business
*Branding & Value addition
*CSR Impact Assessment : Models and Approaches l CSR Impact Assessment Reporting
Part II : Social Governance (50 Marks)

8. Social Governance:

*Company’s behavior regarding social issues includes Employment equality, Employee health and safety and gender diversity, Product safety concerns and liability, Human rights & its development

9. Social Stock Exchange:

*Eligibility of social enterprises
*Instruments available For-Profit Social Enterprise (FPEs)
*Social Impact Funds, Disclosure Requirements
*Social Audit

10. Contribution of Non-Corporate Entities (NCE) in Social Governance:

Importance of NCE in Social Governance & National Development
*Types of Non Corporate Entities
*Characteristics of Non Corporate Entities
*Ownership Structure
 *Good Governance Initiatives in Local Governments
 *Regulatory Framework, Registration & Taxation aspects pertaining to Non Corporate Entities l International aspects of Non Corporate Entities

11. Societies and Trusts :

*Introduction l Registration
*Procedure for Registration
*Rules and Regulations
*Society May Make Bye-laws Essential Governance Practices in the Management Committee
*Essential Governance Practices in the Meetings of the Governing Council
*Amendment or Alteration
*Amalgamation or Division of the Society
*Dissolution of Society
*Registrar of Societies – Powers & Duties
*Offences and Penalties
*Regulatory Aspect of Trust
*Governance Practices in Trust
*Doctrine of Cypres
*Extinction of a Trust
*Revocation of a Trust
*State Cooperative Societies

12. Partnership Firms:

*Partnership Deed
*Classification of Partnership
*Partnership Property
*Relation of Partners to one another
*Rights of Partners
*Duties of Partners
*Extent of Partners’ Liability
*Dissolution of the Firm
*Registration of the Firm
 *Effects of non-registration
*Governance Principle of Partnership Firm
*Specific Performance of Partnership Agreement

13. Model Code for Meetings of Non-Corporate Entities:

*Convening a Meeting
*Frequency of Meeting
*Attendance at the Meeting
*Notice of Meetings
*Agenda Item
*Adjournment of Meeting
*Passing of Resolution by Circulation
*Modification or cancellation of resolutions/decisions
*Minutes of the Meeting

14. Financial and Non-financial Reporting of Different non-corporate Entities :

*Financial Statements of Non-Corporate Entities
*Applicability of accounting standards
*Annual Return/Report disclosure requirements by Non-Corporate Entities under different legislations
*Audit of Different Non-Corporate Entities

15. Foreign Funding to Non-Corporate Entities :

*Types of Non-Corporate Entities entitle to receive foreign grant/funds
*Registration with FCRA Division of the Ministry of Home Affairs
*Governance of Association received foreign funds, Filing of Returns by Non-Corporate Entities received foreign funding

16. Local Self Governance:

*Authority under Gram Panchayat Convening a meeting, Frequency & Quorum for the Meeting of the Gram Panchayat 
*Minutes of the meeting of the Gram Panchayat
*Inspection & Preservation of Minutes. Functions of the Secretary
*Governance Practices in the Gram Panchayat
*Municipal Corporation & Notified Area Council
*Governance Practices in the Corporation/Council