Rules and Regulations of India

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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. 

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