This is with regard to disclosures required to be made under the The Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 (''Act'') in the Board's Report of the Company.
We have one of our client companies which has constituted an Internal Complaints Committee (ICC) and has made the disclosure regarding its constitution in its Board's Report for the year 2018. However, the disclosures required under The Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 about the number of cases of sexual harassment filed, if any, and their disposal, has not been made in the Board's Report. The Client Company's argument is that since they have already submitted the report of their ICC to the District Officer, which contains the required details under the said Act, there is no requirement to mention the same information in the Board's Report of the Company.
We have referred the Board's report of few listed public companies and they have all made the requisite disclosures with respect to ICC as well as The Sexual Harassment of Women at Workplace Act, 2013 in their Reports.
We seek your advise on whether the understanding of our Client Company is correct or of the listed public companies.
12 December 2018
Client is wrong. Inference - (i) MCA notification dt. 31-07-2018 (ii) Press note of Ministry of Women & Child Development dt.13-08-2018.
CAclubindia
