Section 22 in Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
22. Vigil mechanism.
(1)The listed entity shall formulate a vigil mechanism for directors and employees to report genuine concerns.(2)The vigil mechanism shall provide for adequate safeguards against victimization of director(s) or employee(s) or any other person who avail the mechanism and also provide for direct access to the chairperson of the audit committee in appropriate or exceptional cases.
