Abstract
Corporate Social Responsibility is not a new idea at all. But, the companies Act 2013 and its latest amendments has given a new dimension to the vital concept of CSR of joint stock companies which are registered in India. Besides ,Government of India has amended CSR Rules to give a new impetus to the welfare projects of companies .Now, during Covid -19 Pandemic, we struggle with the pandemic and the economic crisis which is the new reality around us .At this critical juncture ,we have to understand the various dimensions of CSR and its practical applications and implications in our corporate and public life .Therefore ,the researchers want to analyse Perception of Commerce Graduates of Kerala State about the latest amendments to the Companies (Corporate Social Responsibility Policy) Rules, 2014.
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