Recent Amendment: As of June 5, 2025, the Ministry of Corporate Affairs (MCA)

MCA has updated rules requiring listed companies’ annual board reports to include:

✅ The number of sexual harassment complaints received.
✅ he number resolved/disposed during the year

This formalizes transparency, ensuring boards monitor and disclose workplace safety metrics.

Background Context:

✅ Under the POSH Act (2013), employers must:

✅ Maintain an Internal Complaints Committee (ICC)

✅ File annual reports to the District Officer and include case data in the employer’s annual report

✅Additionally, the Companies (Accounts) Amendment Rules, 2018, required directors’ reports to state ICC compliance since July 31, 2018

🔄 Summary

Effective next month, listed companies must include in the board report:

1. Sexual harassment data: cases received, resolved.

2. Maternity benefit compliance: demonstrating adherence to legal provisions.

This ensures boards formally acknowledge and assess organisational compliance with employee safety and rights.