INSIGHTS

Introduction Read any of the sustainability reports of the Indian conglomerates. You will see pictures of smiling employees in branded T-shirts planting saplings, tribal women learning coding, or solar panels shining bright in golden light. You can find the stamp of full CSR compliance on the same company's Board's Report. When you go to their investor relations page, you will see three ESG ratings, a sustainability award and a pledge to become a net zero. Today companies are

Introduction Among the various borrowing options available, debentures remain one of the most reliable, flexible, and cost-effective methods of raising long-term finance. Debentures enable companies to mobilize substantial funds without diluting the ownership or management control of existing shareholders. Consequently, they are widely used by private companies, public companies, infrastructure companies, manufacturing entities, and listed companies. The issue of debentures i

Introduction The holding of a physical AGM over the virtual AGM became a mandate during the COVID-19 pandemic which allowed shareholders flexibility in holding a meeting with zero contact. However, with its advantages to its functionality, there were various disadvantages related to trust, data security, technical glitches etc. By issuing a circular in 2011 under Corporate Governance the Ministry of Corporate Affairs has promoted less pollution and wastage, and moved towards

Introduction The Corporate Social Responsibility is not only a feel-good activity that companies do on the side. In India, it is a legal requirement written into the Companies Act, 2013, and companies that meet certain financial criteria are expected to follow it seriously. Yet, despite being in force for over a decade, many business owners, finance teams, and even young professionals find the rules around CSR a bit confusing. This blog tries to break down Section 135 of the

Introduction The Companies (Appointment and Qualification of Directors) Rules, 2014 supplement the Companies Act of 2013 and also prescribe the procedures, Qualifications, disclosures, and compliance requirements relating to Directors. General Definition: A director is an individual who is appointed to the Board of Directors of a company and is responsible for managing, supervising, and directing the affairs of the company. He acts as the brain and guiding force of the compan

Introduction Fund raising is very difficult and critical for any business. But it is also important for expansion and growth of business. There are two modes of raising the funds, First issuing of equity shares and second issuance of preference shares. The equity shares routes are common but due to flexible nature preference shares are also gaining importance. Preference shares offer investors preferential rights over equity shareholders regarding dividend payments and repay

Introduction In the field of Indian corporate law, related party transactions (“RPTs”) are in a grey area. On the other hand, group corporate structures, such as holding companies, subsidiaries and associate companies, inevitably involve internal transactions with other members of the group, for operational efficiency and sharing of resources. However, at the same time, RPTs are the most potent tool in creating the diversion of corporate funds from minority shareholders to co