1. Subject to prior approval of the SCA, the company may, under a special resolution, decide to allocate a portion of its annual profits or cumulative profits for CSR purposes. 2. The company shall disclose, on its website at the end of the fiscal year, whether or not it has performed its CSR duties. 3. The auditor's report as well as annual financial statements of the company shall indicate the entity or entities benefitting from its CSR contributions.
Interpretation and application must be checked against the official text and current version.