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A company covered by section 135 of the Companies Act, 2013 has a website. Under rule 9 of the Companies (CSR Policy) Rules, 2014, which set of items must it display there for public access?

Question and options

A company covered by section 135 of the Companies Act, 2013 has a website. Under rule 9 of the Companies (CSR Policy) Rules, 2014, which set of items must it display there for public access?

  1. Projects approved by the board, committee attendance records and contracts with implementing agencies

  2. Composition of the CSR Committee, the CSR policy and projects approved by the board

  3. Composition of the CSR Committee, minutes of committee meetings and the annual CSR budget

  4. The CSR policy, names of individual beneficiaries and audited accounts of implementing agencies

Answer and explanation

Correct answer: B - Composition of the CSR Committee, the CSR policy and projects approved by the board

Rule 9 of the Companies (CSR Policy) Rules, 2014, as substituted in 2021, requires the board to disclose the composition of the CSR Committee, the CSR policy and the projects approved by the board on the company's website, if any, for public access. Committee minutes, budgets, beneficiary names, accounts, attendance records and contracts are not part of this disclosure.

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