Skip to content

CS Professional · Environmental, Social and Governance (ESG) - Principles and Practice · Board Disclosures and Website Disclosures

Kaveri Pharma Ltd has uploaded its annual return to its website. While drafting the Board's report, the Company Secretary asks what the report must say about this under section 134(3). Which is correct?

The Board's report must include the web address, if any, where the annual return under section 92(3) has been placed. It does not need to reproduce the return itself, because the web address gives members access to it.

  1. AThe report must include the web address, if any, where the annual return under section 92(3) has been placedCorrect
  2. BThe report must reproduce the entire annual return as an annexure
  3. CThe report need not refer to the annual return at all
  4. DThe report must state only the number of members who accessed the return online

Explanation

Section 134(3)(a) requires the Board's report to include the web address, if any, where the annual return referred to in section 92(3) has been placed. Reproducing the return is not required, and the report cannot ignore the matter when the return is on the website.

Did you get it right without looking?

One question tells you little. A timed set on Board Disclosures and Website Disclosures shows your real accuracy, how long you take and where you lose marks.

Practise Board Disclosures and Website DisclosuresFree diagnostic mock

More Board Disclosures and Website Disclosures questions