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July 2022

FROM PUBLISHED ACCOUNTS

By Himanshu V. Kishnadwala
Chartered Accountant

Reading Time 10 mins

Compilers’ Note: For the financial year ended 31st March 2022 onwards, there are several disclosure-related amendments in Schedule III to the Companies Act, 2013. One important disclosure is related to Corporate Social Responsibility (CSR). Clause (xx) of the Companies (Auditor’s Report) Order, 2020 (CARO 2020) also requires auditors to comment on CSR.

Given below are few instances of such disclosures regarding spending under CSR and the corresponding reporting under CARO 2020 for the F.Y. 2021-22.

HINDUSTAN UNILEVER LTD

From Notes to Financial Statements on Standalone Financial Statements

(a) The details of Corporate Social Responsibility as prescribed under section 135 of the Companies Act, 2013 is as follows:

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