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of <h1>New Secretarial Standard Details Mandatory Disclosures for Company's Board Report: Financials, Governance, and Compliance</h1> The Secretarial Standard on Board's Report, issued by the Institute of Company Secretaries of India, outlines the requirements for preparing and presenting a company's Board's Report. It mandates disclosures on financial affairs, changes in business, compliance with corporate governance norms, and responses to auditor qualifications. The report must include information on the company's financial position, proposed dividends, energy conservation, technology absorption, and foreign exchange transactions. It also requires statements on directors' responsibilities, compliance systems, and any incidents of company sickness. For listed companies, additional disclosures related to stock exchange agreements and employee stock options are necessary. The report must be approved by the Board, signed, and filed with the Registrar of Companies.
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