Section 27 in Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
27. Other corporate governance requirements.
(1)The listed entity may, at its discretion, comply with requirements as specified in Part E of Schedule II.(2)(a)The listed entity shall submit a quarterly compliance report on corporate governance in the format as specified by the Board from time to time to the recognised stock exchange(s) within fifteen days from close of the quarter.(b)Details of all material transactions with related parties shall be disclosed along with the report mentioned in clause (a) of sub-regulation (2).(c)The report mentioned in clause (a) of sub-regulation (2) shall be signed either by the compliance officer or the chief executive officer of the listed entity.
