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International Journal of Law and Management: “Sexual misconduct at workplace and Indian corporate and securities law: exploring corporate disclosures of sexual harassment cases by Indian companies in MeToo era”
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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.
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Text
ENGLISH
EMERALD INSIGHT
2023
ENGLAND
JURNALI ILMU HUKUM
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APA Citation
Akanksha Jumde. (2023).International Journal of Law and Management:
“Sexual misconduct at workplace
and Indian corporate and
securities law: exploring
corporate disclosures of sexual
harassment cases by Indian
companies in MeToo era”.(Electronic Thesis or Dissertation). Retrieved from https://localhost/etd