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"Track Your Metrics" - new self reporting tool from Outline India
Claudius Gutemann, "Track Your Metrics" - new self reporting tool from Outline India 12 Sep 2018
Investing in Distributed Generation in India (CREO Syndiate)
Claudius Gutemann, Investing in Distributed Generation in India (CREO Syndiate) 24 Aug 2018
Other

"Track Your Metrics" - new self reporting tool from Outline India

Watch this video from Outline India to learn more about their self reporting tool "Track Your Metrics" and how NGOs can benefit from it.

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Energy and Power

Investing in Distributed Generation in India (CREO Syndiate)

About the content:

This report is designed to serve as a primer and companion for those considering investing in distributed clean energy systems in India

 

About the author:

The CREO Syndicate is a not-for-profit network organization that is helping catalyze more private capital into low carbon, resource efficient and environmental solutions to accelerate the transition to a cleaner and more sustainable global economy and society. CREO believes that wealth owners, as well as their family offices and foundations, have a leadership role to play in this transition. Working with an established network of private investors, CREO provides an expert and peer-to-peer educational platform that promotes collaboration and resource sharing to enable more private investors to execute their investment theses for commercial return and measurable impact.

For more information, please visit www.creosyndicate.org.

To access the full report, please click here.

 

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Other

The Landscape for Impact Investing in Southeast Asia (GIIN)


The Global Impact Investing Network (GIIN), in partnership with Intellecap Advisory Services, has published The Landscape for Impact Investing in Southeast Asia, the first-ever detailed analysis of impact investing activity across Southeast Asia. The Landscape for Impact Investing in Southeast Asia provides deep insight into the three most active markets in the region: Indonesia, Vietnam, and the Philippines, and a broader regional overview of the remaining eight countries, namely Brunei, Cambodia, East Timor, Laos, Malaysia, Myanmar, Singapore, and Thailand.

Download the full report

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Other

Being the Change (FSG)

Many foundations are adopting new approaches for supporting social change—approaches that aim to create impact at scale and change systems.

As foundations embrace a wider variety of approaches, the roles that foundation staff members play must also change. 

Based on in-depth conversations with 114 practitioners representing 50 foundations, Being the Change explores how foundations are rethinking staff size, backgrounds, roles, and culture to better serve their ambitions for social impact. 

 

Being the Change - Executive Summary

 

Being the Change - Full Report

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Community development

Development Mantra for Sustainability

Recent publication by Rajha Gopalan

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Other

McKinsey Report on Impact Investing in India

Please click here to download McKinsey's report about the state and the role of impact investing in India.

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Other

Enhancing Capabilities, Empowering Lives - CSR in Skills and Livelihood: What are India’s top companies up to?

Enhancing Capabilities, Empowering Lives - CSR in Skills and Livelihood: What are India’s top companies up to?

Samhita Social Ventures, in partnership with Ambuja Cement Foundation, DHFL (Dewan Housing Finance Corporation Limited), Godrej and the United Nations Development Program (UNDP) releases a report which maps the CSR trends in Skill development and Livelihoods of the 100 Indian companies with the largest CSR budgets on the BSE 500. The report aims to highlight major trends, identify gaps and opportunities in the skills and livelihood value chain and provide a roadmap for companies and other stakeholders to overcome these challenges.

Download the report here.

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Other

Review of Foreign Direct Investment (FDI) policy on various sectors

1. Relaxation of rules for application of higher withholding tax rate in the absence of a PAN

The Indian Income Tax Act provides for a payer to apply a higher withholding tax rate if the recipient of income does not furnish its Permanent Account Number (PAN). This was also applicable where payments were effected to non-residents and the latter had to obtain a PAN to that effect.

However, the Indian tax authorities have recently issued a notification whereby the requirement for non-residents to have a PAN has been made less stringent. Pursuant to the notification, the higher withholding tax rate would not apply to a non-resident for the following payments, even though it does not have a PAN:

(i) Interest;
(ii) Royalty;
(iii) Fees for technical services; and
(iv) Payments on transfer of any capital assets.

Nonetheless, the non-residents which would be receiving the income should furnish the following details:

• name, email, contact number;
• address in country of residence;
• Tax Residency Certificate (TRC); and
• Tax Identification Number (TIN) in country of residence.

Most of the above details are already being provided by non-resident recipients of income by way of a TRC and/or Form 10F which are prerequisites in India to avail of benefits under a Double Taxation Avoidance Agreement (DTAA). The new amendment will, therefore, reduce the administrative and compliance burden for non-residents which are receiving income from India.

2. Amendment to the retrospective applicability of the General Anti-Avoidance Rules (GAAR)

The Income tax department in India has, via a notification issued on 22 June 2016, provided clarifications on the retrospective applicability of the General Anti-Avoidance Rule (GAAR) as follows:

(i) GAAR will not apply to income derived by a person from transfer of investments made before 1 April 2017. The earlier version of the GAAR provided for this date to be 30 August 2010.
(ii) GAAR will apply to any arrangement irrespective of the date it has been entered into if a tax benefit is obtained on or after 1 April 2017. Previously, this date was 1 April 2015. 2
 
3. Liberalisation of foreign direct investment policy in India

Further to a meeting chaired by Prime Minister Narendra Modi on 20 June 2016, the Government of India has taken steps to further liberalise the foreign direct investment (FDI) regime and on 24 June 2016, the Department of Industrial Policy and Promotion (DIPP) issued Press Note 5 of 2016 Series (Press Note). Now, most sectors would fall under the automatic approval route, except for a small negative list. As per the Press Note, changes introduced in the policy include increasing sectorial caps, bringing more activities under the automatic route and easing of conditionality for foreign investment.

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Health Services and Supplies

Frugal Innovation

Frugal innovation is considered by many to be one of the key solutions that enables enterprises to access low-income markets in developing countries. However, the discourse on frugal innovation has painted a singularly product-centric picture of innovation by overemphasising the products’ value propositions, designs and underpinning technologies. This position paper aims to dispel the myth that frugal innovation for low-income markets is solely rooted in the configuration of a product and its components. Rather, frugal innovation is said to involve the implementation of novel ideas across the whole architecture of a business model. Read more »
Other

CSR and the Companies Act, 2013: Be Bold, Take Action

The Corporate Social Responsibility (CSR) rules in the Companies Act, 2013 will forever change the way CSR is conducted in India and throughout the world. Beginning April of 2014, large and medium-sized Indian companies will be required to spend 2% of their profits on charitable causes. This represents both a challenge to be managed and an opportunity to be embraced by the more than 16,000 registered companies that will be affected by the law. In passing this law, the Ministry of Corporate Affairs recognizes that corporates not only have the resources but also capacies and skills that enable them to spearhead social change in ways that are beyond the reach of both governmental and social sector organizaons. Instead of increasing corporate taxes by 2%, the government decided to leverage the exisng track record of India Inc. to catalyze tried and tested approaches bringing new strategies, ideas, and capital needed to tackle the country’s most challenging social and environmental problems. From the 1,600 children under the age of 5 who die daily (due to diseases related to poor sanitaon) to the appalling stasc that Indians have greater access to mobile phones than to toilets, targeted and sustainable CSR approaches are required. This is an enormous responsibility and leap of faith. Diverng vast resources away from corporaons and into social projects can lead to ineffecve investments or “dead aid”. Alternavely, the esmated INR 20,000 cr in CSR spending can also lead to progress and prosperity that the country has never seen before. This may be the missing link enabling over 800 million people to access quality educaon, healthcare and livelihood opportunies necessary for inclusive growth. Read more »