Guidance Note on Non-Financial Disclosures, 2011.

India Current 2011

The Institute of Company Secretaries of India brought out a Guidance Note on Non-Financial Disclosures to enable companies to voluntarily make appropriate disclosures beyond the narrow focus of financial disclosures. The purpose is to help those responsible for preparing company annual reports to make appropriate non-financial disclosures that address the major concerns of various report users. All companies (private or public) are encouraged to follow the suggestions in the Guidance Note and make appropriate non-financial disclosures in their annual/biannual reports.

Scope

General sustainability/ESG/non-financial

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

All listed companies

Issuer type

Industry Regulators

Type of instrument

Code of conduct or guideline

Mandatory or voluntary

Voluntary

The geographical scope

National/federal

Project Partners