2.Every company shall, in the report of its board of directors, disclose particulars with respect to the following matters, namely:-
A. Conservation of energy-
(a) energy conservation measures taken;
(b) additional investments and proposals, if any, being implemented for reduction of consumption of energy;
(c) impact of the measures at (a) and (b) above for reduction of energy consumption and consequent impact on the cost of production of goods;
(d) total energy consumption and energy consumption per unit of production as per Form A of the Annexure in respect of industries specified in the Schedule thereto.
B. Technology absorption-
(e) efforts made in technology absorption as per Form B of the Annexure:
C. Foreign exchange earnings and outgo-
(f) activities relating to exports; initiatives taken to increase exports; development of new export markets for products and services and export plans:
(g) total foreign exchange used and earned.
Rules and Regulations of India