POSH Accountability Redefined: Is Your Organization Ready for Judicial Audit?
POSH ACCOUNTABILITY REDEFINED: ARE YOUR RECORDS READY FOR JUDICIAL AUDIT? The post-enactment phase of India's Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 ( POSH Act ) marks a decisive transition — from simple compliance to structural transparency and stringent enforcement . This evolution is being driven by significant interventions across legal, judicial, and digital domains. LEGAL & CORPORATE ACCOUNTABILITY: MANDATORY DISCLOSURES The most impactful shift in corporate governance is the move towards mandatory, data-driven POSH disclosures at the board level. Earlier Compliance Companies were often only required to make a one-line statement confirming the constitution of an Internal Committee (IC) in their Directors’ Report under the Companies Act, 2013. The Shift to Transparency Amendments by the Ministry ofCorporate Affairs (MCA) now mandate detailed disclosures in the Board’s Report — requiring specific data po...