Annual Report Format for Indian Companies – CSR, ROC, Director’s Report & Governance Guide

Annual reporting is a crucial compliance requirement for companies registered in India. Whether it's fulfilling statutory obligations or showcasing performance to stakeholders, Indian companies must follow structured formats for reporting.
This blog provides a detailed breakdown of how to write a company report in India, including board reports, director’s reports, CSR disclosures, ROC filings, ESG reporting, and more.

What is an Annual Report?

An annual report is a comprehensive summary of a company's financial performance, governance, operations, and corporate responsibility initiatives over a financial year. In India, it includes:
•    Financial Statements
•    Board’s Report
•    Director’s Report
•    CSR Report
•    Statutory Auditor’s Report
•    ROC Filings
•   ESG and Corporate Governance Disclosures

Annual Report Format for Indian Companie

A standard annual report should include:
1.    Company Overview and Business Highlights
2.    Financial Summary (Standalone and Consolidated)
3.    Management Discussion and Analysis (MD&A)
4.    Board’s Report
5.    Director’s Report
6.    CSR Report (if applicable)
7.    Secretarial Audit Report
8.    Corporate Governance Report
9.    Audited Financials
10.    Notes to Accounts
11.    ESG Disclosures (if applicable)
12.    Annexures and Statutory Disclosures

Board Report Format under Companies Act 2013

The Board’s Report must adhere to Section 134 of the Companies Act, 2013. It includes:
•    Financial performance of the company
•    Dividend declarations
•    State of the company’s affairs
•    Details of Board meetings
•    Director appointments/resignations
•    Related party transactions
•    Risk management policies
•    CSR activity summary
•    Internal financial controls
•    Auditor’s remarks and responses

Director’s Report India Sample – Key Inclusions

•    Statement of compliance with the Companies Act
•    Confirmation of accounting standards followed
•    Directors’ responsibility statement
•    Information on reserves and surplus
•    Future outlook and business plans
•    Particulars of energy conservation, foreign exchange earnings, etc.
•    Details on employee stock options (if applicable)

How to Write a Company Report in India – Step-by-Step

1.    Collect data from finance, legal, and HR departments
2.    Structure the report using statutory headings
3.    Draft board and director’s reports with legal references
4.    Include CSR activities as per Section 135
5.    Validate governance, risk and ESG disclosures
6.    Review by CFO/CS and statutory auditors
7.    File the report with the Registrar of Companies (ROC)
8.    Distribute to shareholders and upload to the website

ROC Filing Annual Report – Requirements

As per the Companies Act, 2013, the following forms are applicable:
•    MGT-7: Annual Return
•    AOC-4: Financial Statements
•    AOC-4 XBRL: For listed/public companies
•    ADT-1: Auditor Appointment
•    CRA-4: Cost Audit Report (if applicable)
All filings must be digitally signed and submitted within due dates to avoid penalties.

CSR Report India – Mandatory Disclosures

Section 135 of the Companies Act mandates CSR reporting for companies that meet:
•    Net worth ≥ ₹500 crore
•    Turnover ≥ ₹1,000 crore
•    Net profit ≥ ₹5 crore
The CSR report should include:
•    CSR policy and strategy
•    Amount spent and unspent
•    Projects undertaken
•    Monitoring mechanism
•    Impact assessment (if applicable)

Corporate Governance Report India

Listed companies must file a separate Corporate Governance Report as per SEBI LODR Regulations. This includes:
•    Composition of Board and Committees
•    Attendance of Directors
•    Related party transactions
•    Risk and compliance framework
•    Evaluation of Board performance

ESG Reporting in India – A Growing Mandate

ESG (Environmental, Social and Governance) disclosures are becoming standard for large and listed companies. The Business Responsibility and Sustainability Report (BRSR) is now mandatory for top 1,000 listed companies.
Key areas include:
•    Environmental impact and sustainability
•    Social welfare and inclusion programs
•    Corporate governance structure and ethics
•    Alignment with UN SDGs and GRI standards

Statutory Report Format India – For AGM

As per Section 165 of the Companies Act, the Statutory Report is submitted to shareholders during the AGM and includes:
•    Company’s incorporation details
•    Share allotment
•    Receipts and payments
•    Preliminary expenses
•    Details of underwriters and promoters
•    Auditors’ certification

Business Report Writing in India – Best Practices

•    Follow the Companies Act and SEBI guidelines
•    Use professional formatting and language
•    Include graphs, charts and financial tables
•    Get reports reviewed by legal and compliance teams
•    Maintain consistency across annexures and filings

FAQs – Annual Reports and ROC Filing in India

Q1: Is the annual report mandatory for all Indian companies?

Yes, as per Companies Act, 2013, all companies must prepare and file annual reports.

Q2: Do private limited companies have to prepare a CSR report?

Only if they meet the financial thresholds under Section 135.

Q3: What happens if ROC filings are delayed?

Penalties, late fees, and director disqualification may apply.

Q4: What is the difference between board report and director’s report?

The board report is a collective summary of company affairs. Director’s report focuses on individual accountability and compliance.

Final words

Annual reporting is both a statutory and strategic function for Indian companies. From the board report format under the Companies Act 2013 to ESG disclosures and ROC filings, every component plays a role in governance and transparency.
Companies should invest in professional report writing, legal vetting, and timely ROC compliance to build trust and avoid penalties.

Need Help with Annual Reports or ROC Filing?

NG & Associates offers:
•    Annual report formatting and drafting
•    Director’s report and board report services
•    CSR and ESG reporting
•    ROC filing assistance and compliance advisory

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