Through the Companies Act, 2013, the Indian government recently made Corporate Social Responsibility (CSR) activities mandatory for companies that, in any of the three preceding financial years, had: (i) net profits of USD 769,000 or more; or (ii) net worth of USD 76.92 million or more; or (iii) turnover of USD 153.84 million or more. These provisions were made effective from the financial year starting 1 April 2014. Dasra's report, Be Bold, Take Action: CSR and the Companies Act, 2013, introduces and explains the regulatory provisions, and guides corporate investors through basic social investment issues to help shape new CSR strategies. It also provides a roadmap to document and expand the impact of CSR spending
