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A Comparative Study of United Nations Sustainable Development Goals and Activities Covered under Schedule VII of the Companies Act, 2013

Vivek V Torgal, Rajendra Kumar Hittangi

Affiliations:

Research Scholar, Karnataka State Law University, Hubballi, Karnataka, INDIA
Assistant Professor, Karnataka State Law University, Hubballi, Karnataka, INDIA

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Section 135 of Companies Act, 2013, states the social responsibilities of companies. The United Nations (UN) has proclaimed the social responsibilities of nations and corporates by way of Sustainable Development Goals. Hence, the present study is undertaken to compare the mandate provided under section 135 of the Companies Act, 2013, with that of the UN’s Sustainable Development Goals.

Keywords:
CSR, Corporate Social Responsibility, Sustainable Development Goals

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