Corporate governance and disclosure reforms strengthen risk committee duties, secretarial compliance and mandated hosting of earnings-call records. Amendments update cross-references and terminology, clarify that market-capitalisation-based obligations continue to apply if entities fall below thresholds, define working days, rename Institutional Trading Platform to Innovators Growth Platform, strengthen the Risk Management Committee's composition, powers, meeting frequency and duties (including functions in Part D of Schedule II), require secretarial audits and annual secretarial compliance reports, mandate disclosure and hosting of analyst/earnings call materials and transcripts with retention periods, transition top entities to Business Responsibility and Sustainability Reports, and standardize multiple filing timelines and disclosure requirements.