Specify, in brief, the information to be disclosed in board's report.

The Companies Act, 2013 mandates certain disclosures to be made in the board's report. In addition, a listed company has to comply with certain additional requirements under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Where a company is listed in an overseas stock exchange, then it has to also comply with the disclosure requirements of that exchange. A company regulated by any other law has to comply with the disclosure requirements of those laws. The board's report should be based on the company's standalone financial statement and should relate to the financial year for which such statement has been prepared. If any information is specified elsewhere in the financial statement, then the board's report may give a reference thereof instead of repeating the same. A board's report should typically include information under following heads: Company Specific Information General Information Capital and Debt Structure Credit Rating of Securities Investor Education and Protection Fund (IEPF) Management Disclosures Relating to Subsidiaries, Associates and Joint Ventures Details of Deposits Particulars of Loans, Guarantees And Investments Particulars of Contracts or Arrangements with Related Parties Corporate Social Responsibility (CSR) Conservation of Energy, Technology Absorption Foreign Exchange Earnings and Outgo Risk Management including management perception of Risk factors Details of Establishment of Vigil Mechanism Changes in directors and KMP Material Orders of Judicial Bodies/Regulators Auditors Reports including Secretarial Audit Report Explanations in Response to Auditors' Qualifications Compliance With Secretarial Standards Compliance of applicable regulations Corporate Insolvency Resolution Process Initiated under the Insolvency and Bankruptcy Code, 2016 (IBC) Failure to Implement any Corporate Action Annual Return link on website Sweat Equity, ESOPs etc. Attendance of Directors at meetings of Board Details of Committee meetings Additional Disclosures Under Listing Regulations Disclosures pertaining to the Sexual Harassment of Women at the Workplace (Prevention, Prohibition and Redressal) Act, 2013 etc.