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    <title>Proposed Disclosure Framework for the Annual Business Responsibility Report Presented to DR. M. Veerappa Moily</title>
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    <description>Proposed regulatory disclosure mechanism requiring businesses to file an Annual Business Responsibility Report via an electronic template compatible with MCA-21. The framework comprises five sections combining structured data fields and descriptive inputs, with the final section mapping disclosures to the nine principles of the National Voluntary Guidelines. The template design takes into account provisions of Section 135 of the Companies Bill 2011 to guide corporates and small and medium enterprises in aligning reporting with sustainable and inclusive business growth objectives.</description>
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