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CS Professional · Environmental, Social and Governance (ESG) - Principles and Practice · Corporate Social Responsibility (CSR)

Meridian Pharma Ltd. is required to have a CSR Committee. Which disclosure about the Committee must appear in the Board's report under Section 135?

The Board's report must disclose the composition of the CSR Committee, as required by Section 135(2). Project spending, beneficiary names and meeting counts are not what that sub-section specifically mandates as the Committee disclosure.

  1. AOnly the amount spent on each project
  2. BThe composition of the CSR CommitteeCorrect
  3. CThe names of beneficiaries of each project
  4. DOnly the number of Committee meetings held

Explanation

Section 135(2) states that the Board's report under s.134(3) shall disclose the composition of the CSR Committee. The other items are not what sub-section (2) requires.

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