Q.State any four activities that qualify as CSR under Schedule VII of the Companies Act, 2013.

Schedule VII lists broad social-welfare categories rather than a narrow, exhaustive list of specific projects. …

Schedule VII of the Companies Act, 2013 lists the broad categories of activity that a company may treat as qualifying CSR expenditure, rather than leaving companies free to fund any cause of their choosing.

Schedule VII covers a wide range of social-welfare areas, reflecting the breadth of issues the framework is meant to address. These include eradicating hunger, poverty and malnutrition; promoting education, including special education and employment-enhancing vocational skills; promoting gender equality and empowering women; ensuring environmental sustainability and ecological balance; contributing to disaster-relief efforts, including relief, rehabilitation and reconstruction; and supporting rural development projects. A company's CSR policy and spending must be tied to one or more of …

Inventing CSR categories not actually in Schedule VII, rather than citing genuine listed heads such as educ …