Articles by Sundharesan Jayamoorthi
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CSR Reporting - From a line item to a paragraph
The dilemma in Corporate Social Responsibility (CSR) is not in choosing to spend or how much to spend; it is all about reporting and how much to report. The statutory auditors are faced with this dilemma while reporting on CSR for companies. The resp
To be or not to be; a dropout
Dropout seems to be the emerging thing in the field of education; no longer introducing you as a professional from IIT, IIM or for that matter a Harvard may matter. Dropout seems to be the most popular word after �Selfie�. Is dropout a ne
Comply and Explain - Are you 'tick the box' ready
�Comply or Explain� is a familiar concept in Corporate Governance. Companies Act, 2013 (�Act�) and SEBI (Listing Obligations & Disclosure Requirements) Regulations 2015 (�LODR�) have prescribed strict complianc
Startup to Windup of a Startup - Artha Shastra to No Shastra
Artha Shastra is an ancient scripture that listed out the importance of compliance and governance in every business. The Government has announced that Startup will have a new policy. In the last few decades the forms of business that any Shastra or L
LODR - Comply in spirit but will it evaporate
When SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 (that is referred as LODR) was introduced professionals exclaimed OMG (oh my GOD) but the speaker in a seminar referred it as OML (oh my LORD). As professionals we may ne
MGT 7 - Regulator is not clear what it wants
MGT 7 � Difficulty of Reporting Compliance in IndiaThe principle, �when the regulator is not clear what it wants, give the regulator what you want�, applies to the annual filing of 2015.MGT 7 is the Annual Return for all companies
Board Training - Nothing more to learn
Is Corporate Governance Real, a Myth or is it to be practiced in Spirit or Letter? It is very difficult to conclude; the intention to implement and practice corporate governance seems to be the SPIRIT and to toe this line the regulators bring out leg
Small Company with a Big Concept
Small company is a concept introduced in the Companies Act 2013 and the definition of Small Company is provided under section 2 (85), which reads as
Board's Performance Evaluation
Boards need to understand each other in terms of values, beliefs, and purpose. This session is "Evaluating Board Performance,� a formal evaluation of the Board and individual directors are one potentially effective way to respond to the de
No mercy killing for companies act, 2013
Is there any possibility of restoring the Companies Act, 1956? This question must be running in the minds of many entrepreneurs and professionals. There is so much of ambiguity in the framing of the draconian 2013 Act, that one feels the 2013 Act des
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