SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Last amended on July 29, 2019)Central Regulations · 1992
(1) The listed entity shall formulate a vigil mechanism for directors and employees to report genuine concerns.
(2) The vigil mechanism shall provide for adequate safeguards against victimization of director(s) or employee(s) or any other person who avail the mechanism and also provide for direct access to the chairperson of the audit committee in appropriate or exceptional cases.
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