What are the guidelines provided in the Listing Obligation and Disclosure Requirements (LODR) Rules 2015 related to annual report of companies?

Regulation 34 of the SEBI (LODR) Regulations, 2015 provides that the listed entity shall submit the annual report to the stock exchange within twenty one working days of it being approved and adopted in the annual general meeting as per the provisions of the Companies Act, 2013. The annual report shall contain the following: audited financial statements i.e. balance sheets, profit and loss accounts etc., and statement on Impact of audit qualifications; consolidated financial statements audited by its statutory auditors; cash flow statement presented only under the indirect method as prescribed in Accounting Standard-3 or Indian Accounting Standard 7, as applicable, specified in Section 133 of the Companies Act, 2013 read with relevant rules framed thereunder or as specified by the Institute of Chartered Accountants of India, whichever is applicable; directors report; management discussion and analysis report - either as a part of directors report or addition thereto; for the top five hundred listed entities based on market capitalization (calculated as on March 31 of every financial year), business responsibility report describing the initiatives taken by them from an environmental, social and governance perspective, in the format as specified by the Board from time to time: Provided that listed entities other than top 500 listed companies based on market capitalization and listed entities which have listed their specified securities on SME Exchange, may include these business responsibility reports on a voluntary basis in the format as specified. Additional Disclosures in Annual Report The annual report shall contain any other disclosures specified in the Companies Act, 2013 along with the following additional disclosures as specified in Schedule V. Related Party Disclosure; Management Discussion and Analysis; Corporate Governance Report; Declaration signed by the chief executive officer stating that the members of board of directors and senior management personnel have affirmed compliance with the code of conduct of board of directors and senior management; Compliance certificate from either the auditors or practicing company secretaries regarding compliance of conditions of corporate governance shall be annexed with the directors' report; Disclosures with respect to DEMAT suspense account/ unclaimed suspense account.