ICSI releases a Guidance Note on the Report of the Board of Directors which sets out the explanations, procedures and practical aspects in respect of the provisions contained in “Secretarial Standard on Report of the Board of Directors” (SS-4) to facilitate compliance thereof by the stakeholders.
The SS-4 on Board’s report formulated by the Secretarial Standards Board (SSB) of the Institute of Company Secretaries of India (ICSI) and issued by the Council of the ICSI, has been effective from 1st October, 2018, which is recommendatory.
The contents of SS-4 and Guidance note are available at the link below-
SS-4 – Secretarial Standards on Report of Board of Directors
Guidance Note on Board’s Report
