Must names or case facts appear?
No. Protect confidentiality and report only the information legally required or responsibly approved.
Companies Act and POSH evidence guide
Board's Report POSH disclosure
A fact-checked disclosure workflow that keeps the company statement, committee constitution and confidential annual metrics distinct.
Reviewed by Finin2min legal research team - source review 3 October 2026
Finin2min summary
For a company to which rule 8(5) of the Companies (Accounts) Rules applies, clause (x) requires a statement on compliance with the provisions relating to constitution of the Internal Complaints Committee under the POSH Act. Separately, section 21 of the POSH Act and rule 14 of the POSH Rules require the Internal Committee's annual report to carry complaint and disposal information. Keep the Board's Report statement and the Committee's annual-report metrics reconciled, but do not present the two requirements as the same disclosure.
Board's Report drafting block
Suggested fact-based wording:
"The Company has complied with the provisions relating to the constitution of the Internal Committee under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013."
Use this wording only after verifying coverage, the correct committee name, valid presiding officer and members, external member, tenure, locations or common committee structure and the evidence for the reporting year.
Reconciliation table
| Record | What it should establish | Control |
|---|---|---|
| Committee constitution | Appointment, composition, external member, tenure and jurisdiction | Effective-dated orders and acceptance records |
| Confidential case register | Opening cases, complaints received, disposal, ageing and outcome status | Restricted access and no unnecessary personal details in Board papers |
| IC annual report | Rule 14 statistics, workshops or awareness and action taken | Signed report and proof of submission to employer and District Officer |
| Board's Report | Accurate statutory statement and any additional disclosure chosen | Board paper reconciled to IC evidence before approval |
Working workflow
- Confirm which establishments and workers are covered and whether each Internal Committee was valid throughout the year.
- Reconcile opening, received, disposed and pending complaints without exposing identities.
- Obtain the signed Internal Committee annual report and proof of submission to the employer and District Officer.
- Prepare the Companies Act disclosure separately and explain any period of defective constitution or other material gap.
- Place the evidence summary and proposed wording before the Board, then preserve the exact approved and signed report.
Practical example
A company had a valid committee for most of the year, but the external member's term expired for six weeks. The Board should not approve an unconditional compliance statement without analysing the gap, interim handling of complaints and remediation. Reappointing the member before year-end does not rewrite the earlier period.
Exam and advisory case study
Case: The HR dashboard shows two complaints received and two closed, while the signed IC annual report shows one disposed and one pending. Analysis: the Board pack must resolve definitions, cut-off and status with the IC; confidentiality does not justify inconsistent totals. Conclusion: disclose only reconciled, supportable facts.
Questions and answers
Are complaint counts the same as the Rule 8(5)(x) statement?
No. The company statement and the IC annual-report metrics arise from distinct requirements.
What controls the final wording?
The applicable company rule, POSH Act and Rules, actual committee status and reconciled annual evidence.
Primary sources
Disclaimer: Educational and professional reference only. The official law, Gazette, regulator publication, portal and facts control. Obtain advice for a live matter.