Investor Shelf

Glossary

Vigil mechanism

A statutory whistleblower protection system mandated under Section 177 of India's Companies Act, 2013 for directors and employees to report genuine concerns.

Source: The Evolution of Corporate Governance: A Comparative Study of the Cadbury Committee Report (1992), Sarbanes-Oxley Act (2002), and the Indian Corporate Governance Framework (Academic research) · p.20

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