Board of directors of Gullible Ltd has finalized their CSR policy. Where and how does the company need to disclose this policy?

'CSR Policy' means a statement containing the approach and direction given by the board of a company, taking into account the recommendations of its CSR Committee, and includes guiding principles for selection, implementation and monitoring of activities as well as formulation of the annual action plan. CSR Policy elaborates the activities to be undertaken by the Company in areas or subject, specified in Schedule VII to the Act. The Board of every eligible company referred u/s 135(1) after taking into account the recommendations made by the Corporate Social Responsibility Committee, approve the Corporate Social Responsibility Policy for the company and disclose contents of such Policy in its report and also place it on the company's website, if any, for public access and ensure that the activities as are included in Corporate Social Responsibility Policy of the company are undertaken by the company. The Board's Report of a company covered under these rules pertaining to any financial year shall include an annual report on CSR containing particulars specified in Annexure I or Annexure II of CSR Rules, as applicable.