IMPACT OF COMPANIES ACT, 2013 ON CSR DISCLOSURES: A CASE STUDY OF PHARMACEUTICAL COMPANIES
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Author(s):
DR. PURNIMA SEHGAL
Vol - 8, Issue- 5 ,
Page(s) : 234 - 248
(2017 )
DOI : https://doi.org/10.32804/CASIRJ
Abstract
Business entities are dependent on society for acquiring inputs as well as selling output. Hence, they have a definite responsibility towards the society. Companies have started realizing that they have to act as a good corporate citizen in order to ensure their long term survival and gain sustainable competitive advantage.
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