Write short notes on: Matters to be discussed under "Management Discussion and Analysis" to be disclosed in Annual Report of listed companies.

CS Professional · Governance, Risk Management, Compliances and Ethics · PYQS · December 2020
Write short notes on: Matters to be discussed under "Management Discussion and Analysis" to be disclosed in Annual Report of listed companies.

Answer & Explanation:

As part of the Directors Report or as an addition thereto, a Management Discussion and Analysis Report should form part of the Annual Report. This Management Discussion and Analysis should include discussion on the following matters within the limits set by the company's competitive position: Industry structure and developments Strength and weakness Opportunities and Threats Segment-wise or product-wise performance Outlook Risks and concerns Internal control systems and their adequacy Discussion on financial performance with respect to operational performance Material developments in Human Resources, Industrial Relations front, including number of people employed. Environmental Protection and Conservation, Technological conservation, Renewable energy developments, Foreign Exchange conservation Corporate Social Responsibility

Topics: Corporate Reporting

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