• SANTOSH B. KABADE
• Dr.Basavaraj C.S.

CSR provisions under new Companies Act are mandatory in nature. Under section 135 of the Companies Act 2013 a variety of the compliance are necessary. The present paper deals with four such mandatory aspects and makes an attempt to ascertain sugar industry opinion about those mandatory aspects. The paper concludes that respondent sugar units in the study area are in disagreement with mandatory aspects viz 2% profit as CSR expenditure, Schedule VII activities, penalty for non-reporting of CSR activities and disclosure of CSR activities in company’s website.

Belagavi, Sugar Units, CSR, Provision, 2% of Profit, penalty on non-reporting, schedule VII activities

"CSR MANDATORY PROVISIONS - A STUDY OF PERCEPTIONS OF SUGAR UNITS IN BELAGAVI DISTRICT", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 4, page no.77-81, April-2019, Available :http://www.jetir.org/papers/JETIR1904D11.pdf

"CSR MANDATORY PROVISIONS - A STUDY OF PERCEPTIONS OF SUGAR UNITS IN BELAGAVI DISTRICT", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 4, page no. pp77-81, April-2019, Available at : http://www.jetir.org/papers/JETIR1904D11.pdf