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.
Industry sectors covered by the instrument
Organizations covered by the instrument
All listed companies
Type of instrument
Code of conduct or guideline
Mandatory or voluntary
The geographical scope