Ch 5 · Ethics & Corporate Governance in Practice

📘 Core concepts

1. 1Corporate Governance — board structure, audit committee, independent directors.
2. 2SEBI LODR — Listing Obligations & Disclosure Requirements for listed entities.
3. 3Sec 177/178 Companies Act — Audit Committee, Nomination & Remuneration Committee.
4. 4ICAI Code of Ethics — independence threats during multi-disciplinary engagements.
5. 5Whistleblower mechanism + vigil mechanism — Sec 177(9).