Following are the points which are said in section 135 (3) of Companies Act, 2013 :
1. Formulate and recommended to the board, a corporate social responsibility policy which shall indicate the activities to be undertaken by the company as specified in schedule VII.
2. Recommend the amount of expenditure to be incurred on the activities referred to in Clause (a).
3. Monitor the corporate social responsibility policy of the company from time to time. [Section 135(3)]