What are the compliances to be made by the Employer under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013? Also state the disclosure requirements under the Annual Report of C

Compliances to be made by the Employer under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 ("POSH Act") Constitution of the Internal Complaints Committee: Every employer, with 10 or more employees, shall constitute an 'Internal Complaints Committee' at the workplace and wherein the offices or administrative units of workplace are located at different places or divisional or sub-divisional level, employer will, constitute the the Internal Committee at all such offices or administrative units. Preparation of an Annual Report by the employer: The POSH Act casts a duty on employers to include information pertaining to the number of cases filed and disposed of by them in their Annual Report. Where no such report is required to be prepared, employer must intimate such number of cases, if any, to the District Officer. Drafting a Prevention of Sexual Harassment (POSH) policy: The POSH Act requires every employer to formulate and widely disseminate a POSH Policy to prevent, prohibit, and redress sexual harassment at the workplace. Disclosure Requirements under the Annual Report of Companies The Sexual Harassment of Women at the Workplace (Prevention, Prohibition & Redressal) Act, 2013 mandates that all companies need to make necessary disclosure about compliance with the said law in their Annual Report as follows: The employer shall include in its report the number of cases filed, if any, and their disposal under this Act in the Annual Report of his organization or where no such report is required to be prepared, intimate such number of cases if any, to the District Officer. [Section 22 of the POSH Act] The Board's Report shall contain a statement that the company has complied with provisions relating to the constitution of Internal Complaints Committee under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 along with the following details: number of complaints of sexual harassment received in the year; number of complaints disposed off during the year; and number of cases pending for more than ninety days number of workshops or awareness programme against sexual harassment carried out; nature of action taken by the employer or District Officer.