The Report of the Board of Directors can be counted among the introductory documents of a Company which give dossier of the past affairs, present deals and future plan of actions of a Company.
Further, under the provisions of the Companies Act, 2013, the Board of Directors of every company is required to attach to its report to the financial statements to be laid before the members at the annual general meeting . This article is an effort to enlist the disclosures and information required to be given in the Board’s Report of a Company under the provisions of the Companies Act, 2013 and Secretarial Standards to encourage transparency between the Company and its stakeholders.
