Listed Companies Must Disclose POSH, Maternity Law Compliance in Annual Reports from July 14

From July 14, 2025, listed companies in India must disclose sexual harassment complaint data and maternity law compliance in their annual board reports under the Companies (Accounts) Second Amendment Rules, 2025, notified under the Companies Act, 2013.. 

The rules mandate reporting the number of workplace harassment complaints received, resolved, and pending for over 90 days, along with a declaration of compliance with the Maternity Benefit Act, 1961. 

Companies must also provide gender-wise employee data, including transgender representation.

The amendment replaces physical filings with e-forms AOC-1, AOC-2, and AOC-4, aligning with India’s push for digital corporate governance and stricter accountability.