Integrated Reporting encouraged for listed entities, enabling consolidated financial and non financial disclosures to aid investor decision making. SEBI encourages Integrated Reporting by listed entities to present combined financial and non financial information, referencing IIRC guiding principles and six forms of capital. Integrated Reporting may be adopted voluntarily by top listed companies already required to prepare the Business Responsibility Report, and may be provided as a separate report, within Management Discussion & Analysis, or by cross reference to other reports to avoid duplication. Companies are encouraged to host the integrated report on their websites and reference it in the annual report.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Integrated Reporting encouraged for listed entities, enabling consolidated financial and non financial disclosures to aid investor decision making.
SEBI encourages Integrated Reporting by listed entities to present combined financial and non financial information, referencing IIRC guiding principles and six forms of capital. Integrated Reporting may be adopted voluntarily by top listed companies already required to prepare the Business Responsibility Report, and may be provided as a separate report, within Management Discussion & Analysis, or by cross reference to other reports to avoid duplication. Companies are encouraged to host the integrated report on their websites and reference it in the annual report.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
