Inderscience Publishers

Corporate governance reporting practices: an exploratory case study of Asia

In view of CG compliance requirements and reporting standards, as envisaged by the recent provisions of the SEBI's 'Clause 49' of the Listing Agreement, this case study analyses the CG reporting practices of RIL in India. We have primarily used secondary sources of information, both from the report on CG and the annual report of RIL for the financial year 2006-2007. In this exploratory case study of RIL, we have developed our own model as a 'working method'. In order to ascertain how far the company is compliant of CG standards, a 'point-value-system' has been applied. Based on disclosures made by the company in its annual report and an in-depth evaluation of the results, we conclude that it has shown a 'very good' performance, with an overall score of 85 points. This study is expected to serve as a pointer to the effectiveness of current CG reporting practices especially in RIL. Despite some limitations, this study will help us to pinpoint the effectiveness of CG practices followed by the Reliance group.

Keywords: corporate governance, reporting practices, case study, Clause 49, Listing Agreement, RIL, compliance, reporting standards, India

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