Why Sustainability Now? With global challenges like climate change, social inequality, and regulatory pressures rising, businesses are expected to go beyond profit and align with broader societal values. Stakeholders investors, regulators, consumers, and employees are holding companies accountable not just for “what” they do, but “how” they do it. From Filing to Climate C......

Mergers and acquisitions (M&A) are strategic business activities where companies combine or one company acquires another. These transactions can have significant impacts on the companies involved, their shareholders, and the overall business landscape. Mergers occur when two companies of similar size and stature decide to join forces and become a single entity. This can result in increased mar......

CERTIFIED TRUE COPY OF THE SPECIAL RESOLUTION PASSED IN THE EXTRA ORDINARY GENERAL MEETING OF MEMBERS OF (Company Name) HELD ON _______________ AT 01.00 P.M. AT THE REGISTERED OFFICE OF THE COMPANY SITUATED AT …………………………….. Item No. 1 To consider and approve borrow money in excess of the paid-up share capital, free rese......

ESG (Environmental, Social, & Governance) ESG is a framework that helps stakeholders understand how an organization manages risks and opportunities around sustainability issues. ESG takes the holistic view that sustainability extends beyond just environmental issues. ESG investing is used to screen investments based on corporate policies and to encourage companies to act responsibly. Key Hig......

The Protection of Women against Sexual Harassment at Workplace Act, 2013 (POSH Act, 2013) was an important milestone in India, which aimed to address workplace sexual harassment of women. The POSH Act is an important step forward in ensuring that women in India can enjoy a safe and respectful working environment. This law has enabled Indian women to stand up for their rights and assert their auton......

Corporate Governance ensures that the business of a firm is conducted in an ethical manner in compliance with the laws, rules and regulations and the industry best practices. A company’s corporate governance is important to investors since it shows a company’s direction and business integrity. Good corporate governance helps companies build trust with investors and the community. STRU......

EPCG Scheme was launched in the 1990s to facilitate import of capital goods with the aim to enhance the production quality of goods and services, thereby, increasing India’s international manufacturing competitiveness. This is a scheme relating to import of capital goods at Zero duty. The benefit of zero duty is subject to fulfilment of export obligations and other conditions. THE OBJECTIVE......

STATUTORY PROVISIONS: The verbatim of Act/Rule is as under: Section 149 of the GST, 2017 contains provision in respect of GST compliance rating as under: (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this act  (2) The goods and services tax compliance rating score may b......

In the 1940 Act, the Arbitration Agreement was defined under Section 2(a) as-“A written agreement to submit present or future differences to arbitration, whether an arbitrator is named therein or not.” The vague definition was replaced in the 1996 Act by Section 7 which stated  the Arbitration and Conciliation Act, 1996 enumerates that an arbitration a can be in the form of a sep......

Labour laws or labour legislations is the body of laws, administrative rulings, precedents which address the relationship between and among the employers, employees, and labour organisations, often dealing with the issues of public law.  Indian labour law refers to laws regulating labour in India. Traditionally, Indian governments at federal and state level have sought to ensure a high degre......

Articles of Association of a company is an extremely important document that every company is required to have; it is essentially a contract between the company and its members. AOA means the by-laws and the statute of the company that administers the internal affairs and conduct of the company. The Articles of Association of a company provide the rules and regulations for the internal affairs of ......

INTRODUCTION - An independent director is a non-executive director of a company who helps the company in improving corporate credibility and governance standards. They also ensure that there is no dominance of one individual or special interest group . They act as a coach, mentor and sounding Board for their full time colleagues. They can bring on objective view to the evaluation of the performanc......

The Startup India Seed Fund Scheme (SISFS) is being implemented by the government with effect from 1st April 2021. It provides financial assistance to eligible Department for Promotion of Industry and Internal Trade (DPIIT) recognized startups, enabling the startups to graduate to a level where they will be able to raise investments from angel investors or venture capitalists or seek loans from co......

INTRODUCTION- Theoretical studies state that E-Governance is the procedure of change of the correlation of government with its ingredients, the citizens, the businesses, and its own organs, through the use of tools of information and communication technology. India is today globally acknowledged as an IT Superpower. Indian software companies have carved a niche for themselves in the global market......

INTRODUCTION - The capital market today is a reality met in any modern economy. It is a market the necessity of which is unchallengeable, an extremely dynamic and innovative structure, permanently adapting to the economic environment and at the same time an influential factor of it, generating opportunities and to the same extent risk for all categories of participants to the economic activity, b......

ADR is a substitute for the more common judicial process. ADR includes methods like negotiation, conciliation, mediation and arbitration. It avoids the cost and time involved in the normal Court procedures. So. Alternative dispute resolution (ADR) refers to the different ways people can resolve disputes without a trial. It refers to any method of resolving disputes without litigation. ADR regroup......

INTRODUCTION: - The word governance is derived from 'Gubernate' which means to steer/to guide/to give directions/to control the Board of directors. It defines how the organization should perform, describing through policies what is acceptable & unacceptable as well. Governance is also responsible for risk & compliance oversight. Here the word COMPLIANCE means 'the act of obeying an ......

INTRODUCTION:- In 2013, the International Integrated Reporting Council (IIRC) released a framework for integrated reporting . Integrated reporting is a new approach to corporate reporting which is rapidly gaining international recognition. Integrated reporting is one step ahead of sustainability reporting . Annual financial information/statements +Annual sustainability information = Integrated ......

INTRODUCTION In layman language, Internal control is a proactive approach that balance risk and control in the company & helps to achieve its objectives. Internal control may also be defined as a process comprises of Organization, People, Information Technology. In other words, Internal control is a process which is affected by Organisation, people and information technology, which is designe......