The SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2018
December 1, 2018
Background and Purpose
The Securities and Exchange Board of India (“SEBI”) published the Report of the Committee on Corporate Governance dated October 5, 2017, under the chairmanship of Mr. Uday Kotak (“Kotak Committee”) comprising recommendations aimed at ensuring:
independence in spirit of independent directors and their active participation in functioning of the company
improving safeguards and disclosures pertaining to related party transactions
addressing issues in accounting and auditing practices by listed companies
improving effectiveness of board evaluation practices
addressing issues faced by investors on voting and participation in general meetings, disclosure and transparency related issues
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