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    Question

    As per the Companies Act, 2013, which document contains

    the details of the company's social corporate responsibility (CSR) policy and spending?
    A Director's Responsibility Statement Correct Answer Incorrect Answer
    B Auditor's Report Correct Answer Incorrect Answer
    C Board's Report Correct Answer Incorrect Answer
    D Cash Flow Statement Correct Answer Incorrect Answer

    Solution

    The Board's Report, which is attached to the financial statements, must include, among other things, a statement containing particulars about the company's CSR policy, its implementation, and the amount spent on CSR activities during the financial year.

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