Guidance Note on Report of the Board of Directors issued by ICSI


GUIDANCE NOTE
ON
REPORT OF THE BOARD OF DIRECTORS

The “Secretarial Standard on Report of the Board of Directors” (SS-4), 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. Adherence to SS-4 is recommendatory. This Guidance Note sets out the explanations, procedures and practical aspects in respect of the provisions contained in SS-4 to facilitate compliance thereof by the stakeholders.


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