Lexis Nexis’s CSR, ESG & Charitable Institutions by K S Ravichandran – 2nd Edition 2024.

Walking into the second quarter of the 21st Century, global warming and climate change are defining corporate valuations. Nature’s repulsion via recent disasters has forced sweeping regulatory shifts, transforming environmental consciousness from a moral choice into a strict statutory obligation. CSR, ESG & Charitable Institutions (2nd Edition, 2024), published by LexisNexis, aligns perfectly with this theme. Authored by the prominent corporate law expert Dr. K.S. Ravichandran, this edition offers an in-depth, highly practical view of the latest amendments to the Companies Act, 2013, providing a one-stop reference point for compliance.

ESG Screening & SEBI Reporting

For professionals executing fundamental stock screening, compiling institutional research reports, or auditing corporate compliance, a company’s ESG score is a critical metric of long-term viability. This text heavily empowers that analysis:

• SEBI BRSR Compliance: Provides an exhaustive breakdown of the SEBI Listing Regulations on Business Responsibility and Sustainability Reporting (BRSR), ensuring reasonable assurance of the 9 core attributes.

• Global Frameworks: Explores the initiatives of the MCA and SEBI in India, while also dwelling into the US SEC proposals, the Global Reporting Initiative (GRI), TCFD frameworks, and Greenhouse Gas (GHG) Protocols.

• Tracking Corporate KPIs: Uniquely features graphs showing the CSR and ESG KPIs of the Top 50 Companies as of March 2023, tracking their transition plans toward decarbonization and net-zero targets.

CSR Accounting & Charitable Institutions

Social upliftment of economically deprived sections is primarily driven by NGOs—commonly structured as trusts, societies, and Section 8 companies. This treatise covers the entire operational lifecycle of these entities:

• CSR Audits: A detailed, rigorous discussion on mandatory CSR provisions, CSR Policy framing, strict CSR Accounting standards, and independent Impact Assessments.

• Section 8 & Trusts: Explains the nuanced legal and regulatory requirements for establishing and maintaining charitable trusts, societies, and Section 8 companies in compliance with MCA directives.

• Actionable Guidance: Features answers to 100 complex FAQs, providing immediate opinions and guidance for directors and office bearers navigating complex regulatory audits.

Who Should Buy This Book?

• Equity Research Analysts & Investment Bankers: The ultimate reference for conducting fundamental ESG stock screening and evaluating corporate sustainability liabilities before publishing SEBI-compliant reports.

• Cost & Chartered Accountants: Essential for executing flawless CSR accounting, financial audits, and ensuring funds are utilized in strict accordance with the Companies Act.

• Company Secretaries & Corporate Directors: A vital blueprint for drafting BRSR reports, managing board-level CSR policies, and preventing statutory contraventions.

About the Author

Dr. K.S. Ravichandran (M.Com, LL.B, FCS, Ph.D.)

Dr. K.S. Ravichandran is the Founder and Managing Partner of KSR & Co Company Secretaries LLP, with operations across Coimbatore, Bangalore, and Chennai. He is an unparalleled expert in Company Law, Securities Regulations, FEMA, and Environmental Laws.

His highly unique professional background includes serving in the Indian Air Force for over nine years as a specialist in Russian Radar Systems before transitioning into corporate law. He holds a doctorate on the Prosecution of Directors under Company and Criminal Law in India and the UK. Having served as a member of the Secretarial Standards Board of the ICSI and as an Independent Director of the Karur Vysya Bank, his treatises—including his definitive works on Duties and Liabilities of Directors and Related Party Transactions—are considered absolute benchmarks in Indian corporate compliance.

Details