With the increasing use of internet, the listed entities have started adopting a functional website for publication of information. In the context of this, analyze the major elements to be considered in Website Disclosur

Regulation 46 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 requires a listed entity to maintain a functional website. The listed entity shall ensure that the contents of the website are correct and shall update any change in the content of its website within two working days from the date of such change in content. The listed entity shall disseminate the following information on its website: details of its business; terms and conditions of appointment of independent directors; composition of various committees of board of directors; code of conduct of board of directors and senior management personnel; details of establishment of vigil mechanism / whistle blower policy; criteria of making payments to non-executive directors, if the same has not been disclosed in annual report; policy on dealing with related party transactions; policy for determining 'material' subsidiaries; details of familiarization programmes imparted to independent directors the email address for grievance redressal and other relevant details; contact information of the designated officials of the listed entity who are responsible for assisting and handling investor grievances; financial information including: notice of meeting of the board of directors where financial results shall be discussed; financial results, on conclusion of the meeting of the board of directors where the financial results were approved; complete copy of the annual report including balance sheet, profit and loss account, directors report, corporate governance report etc; shareholding pattern; details of agreements entered into with the media companies and/or their associates, etc; schedule of analyst or institutional investor meet and presentations made by the listed entity to analysts or institutional investors simultaneously with submission to stock exchange; new name and the old name of the listed entity for a continuous period of one year, from the date of the last name change; following information published in the newspaper- notice of meeting of the board of directors where financial results shall be discussed financial results, as specified in regulation 33, along-with the modified opinion(s) or reservation(s), if any, expressed by the auditor: Provided that if the listed entity has submitted both standalone and consolidated financial results, the listed entity shall publish consolidated financial results along-with (1) Turnover, (2) Profit before tax and (3) Profit after tax, on a standalone basis, as a foot note; and a reference to the places, such as the website of listed entity and stock exchange(s), where the standalone results of the listed entity are available. statements of deviation(s) or variation(s) as specified in sub-regulation (1) of regulation 32 on quarterly basis, after review by audit committee and its explanation in directors report in annual report;