“Sexual misconduct at workplace and Indian corporate and securities law: exploring corporate disclosures of sexual harassment cases by Indian companies in MeToo era” Akanksha Jumde Primary Author Nishant Kumar Additional Author mixed material bibliography ENGLAND EMERALD INSIGHT 2023 monographic en ENGLISH

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BAIK Abstract Purpose – This paper aims to focus on compliance of workplace sexual harassment-related provisions under Indian companies and securities law, based on an empirical analysis of companies’ sexual harassmentrelated disclosures contained within their directors’ annual reports (ARs). Specifically, sections devoted to sexual harassment-related disclosures, inbuilt within directors’ ARs for the financial year 2019–2020 for a selected sample of companies listed under the National Stock Exchange, have been analysed. Design/methodology/approach – To examine the nature of companies’ disclosures to demonstrate their compliance with statutory requirements under the POSH law, aligned with the Companies (Accounts) Rules, 2014 and Securities and Exchange Board of India’s regulations, an empirical-based, descriptive content analysis of ARs of 200 listed companies were used. Findings – This study primarily finds that the majority of companies from the sample have disclosed to have prepared a corporate-level policy, as required under the POSH law. As also required under the POSH law, companies, reportedly, have constituted an Internal Complaints Committee to adjudicate and dispose of incidents related to sexual misconduct reported at their workplaces. However, companies lack in disclosing qualitative information, with sufficient detail, on many important aspects related to prevention and resolution of reported cases of workplace sexual harassment. Originality/value – This paper adds to the broader narrative of the lacunae within the disclosure and reporting requirements on enhancing the liabilities of the companies to prevent and address sexual harassment under India’s corporate and securities regulations. Women’s rights, Sexual misconduct Corporate law, Disclosures Workplace, Law, India Employee rights, Gender and the law NONE Repository Universitas Langlangbuana Sistem Repository Elektronik Skripsi, Tesis, Desertasi dan Penelitian Dosen Universitas Langlangbuana JA101.IJLMA23V65.4.3 My Library Sexual misconduct at workplace and Indian corporate and securities law: exploring corporate disclosures of sexual harassment cases by Indian companies in MeToo era COVER_International_Journal_of_Law_and_Management.png.png 2749 2023-12-22 11:31:28 2023-12-22 11:40:28 machine generated