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Corporate Social Responsibility (CSR) is a self-regulatory business model ensuring accountability to society and stakeholders. Under Section 135 of the Companies Act, 2013, companies with a net worth over u20b9500 crore, turnover above u20b91000 crore, or net profit exceeding u20b95 crore must spend at least 2% of profits on CSR. CSR can be executed through trusts, societies, or Section 8 companies. The CSR Policy Rules, 2014 and Amendment Rules, 2022, mandate policy disclosures and compliance.
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