• Sahana S
• Dr S MariGowda

Accounting standards have made the reporting of a business's numerous economic activities uniform and systematic to this day. The International Financial Reporting Standards (IFRS) were created with the goal of standardizing accounting procedures used in different countries. India is converging IFRS in order to harmonize its accounting methods with those used throughout. CSR has a considerably broader appeal than just a concern for its economic effects on society. Companies in India are required by the recently enacted Companies Act, 2013 to use a portion of their profits for social benefit. Companies are required to disclose their social spending starting with the 2014–15 financial year. For CSR spending to be fairly accounted for, there needs to be a considerable commitment from global accounting bodies, especially the International Accounting Standards Board (IASB). Company reporting on social and environmental issues is the article's initial focus. Research on the breadth of CSR reporting and sustainability reporting in general is then reviewed. It concludes by outlining the role played by the accounting profession in promoting and adopting corporate social and environmental responsibility.

International Financial Reporting Standards, Corporate Social Responsibility, Companies Act 2013, Corporate Social Spending, Corporate Social Reporting.

"MAPPING INDIA’S IFRS CONVERGENCE TO CSR REPORTING", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.9, Issue 11, page no.d8-d11, November-2022, Available :http://www.jetir.org/papers/JETIR2211302.pdf

"MAPPING INDIA’S IFRS CONVERGENCE TO CSR REPORTING", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.9, Issue 11, page no. ppd8-d11, November-2022, Available at : http://www.jetir.org/papers/JETIR2211302.pdf