E Newsletter

Corporate Governance

Issue# 1 (April - June 2008)

 

 

"………Corporate Governance deals with laws, procedures, practices and implicit rules that determine a company's ability to take informed managerial decisions vis-avias its claimants – in particular, its shareholders, creditors, customers, the State and employees"

OECD Principles of Corporate Governance, 2004

Editorial Board

  • Mr Vijay Kapur, Director, ICAI,
  • Mr Balwant Kulkarni, Director, ICSI;
  • Prof Sanjay Sehgal, Head, Dept. of Financial Studies, University of Delhi South Campus.

National Conclave on Corporate Governance in India- Transforming Business Environment (July 30, 2007, New Delhi).

Inaugural Session - Mr. Prem Chand Gupta (Hon'ble Minister for Corporate Affairs, Govt. of India & Chairman, Governing Council, NFCG) addressing the conclave. Others sitting on the dais from Left: Lt. Gen (Retd.) S S Mehta (then DG, CII); Mr. Anurag Goel (Secretary, MCA & Chairman, Board of Trustees, NFCG), Mr. Sunil Bharti Mittal (then President, CII) & Mr. Arun Maira (then Chairman, CII National Council Corporate Governance Committee & Regulatory Framework)

National Conclave on Corporate Governance in India-Capital Market Regulation and Corporate Governance (May 27, 2008, Mumbai).

Inaugural Session - Mr. Anurag Goel (Secretary, MCA & Chairman, Board of Trustees, NFCG) addressing the conclave. Others sitting on the dais from Left: Mr. Nityanath P Ghanekar (MD & CEO, JM Mutual Fund; Mr. Cyril Shroff (Partner, Amarchand & Mangaldas & Suresh A Shroff & Co.); Mr. M Damodaran (Past Chairman, SEBI); Dr. J J Irani (Director, Tata Sons Ltd.) & Mr. S Mukherji (MD & CEO, ICICI Securities Ltd.)

Inside

PROLOGUE

The Ministry of Corporate Affairs, Government of India, has set up National Foundation for Corporate Governance (NFCG) in partnership with Confederation of Indian Industry (CII), Institute of Company Secretaries of India (ICSI) and Institute of Chartered Accountants of India (ICAI).

Vision

Be a catalyst in making India the best in corporate governance

Mission

  • To foster a culture for promoting good governance, voluntary compliance and facilitate effective participation of different stakeholders;
  • To create a framework of best practices, structure, processes and ethics; and
  • To make significant difference to Indian Corporate sector by raising the standard of corporate governance in India towards achieving stability and growth.

Structure

To effectively execute the policies and programmes, NFCG has a sound internal structure capable of delivering the intended outcomes and identifying the potential pitfalls.

The internal governing structure of NFCG consists of: -

  • Governing Council
  • Board of Trustees
  • Executive Directorate
Governing Council

The Governing Council of NFCG works at the apex level for policy making. It is chaired by the Hon'ble Minister for Corporate Affairs, Government of India

  • Mr Prem Chand Gupta,
    Hon'ble Minister for Corporate Affairs, Government of India
    Chairman, Governing Council, NFCG

    The other Members of the Governing Council are:
Mr Anurag Goel,
Secretary,
Ministry of Corporate Affairs,
Government of India and Vice Chairman of the Governing Council NFCG
Mr N R Narayana Murthy,
Chief Mentor, Infosys Technologies Limited
Second Vice Chairman of the Governing Council


Mr K V Kamath,
President,
Confederation of India Industry (CII)
Mr C A Ved Jain,
President,
The Institute of Chartered Accountant of India (ICAI)
Mr Keyoor Bakshi,
President,
The Institute of Company Secretaries of India (ICSI)
Mr Chandrajit Banerjee,
Director General,
Confederation of Indian Industry (CII)
Mr Ashok Haldia,
Then Secretary
The Institute of Chartered Accountants of India (ICAI)
Mr Naresh Kumar Jain,
Secretary and CEO
The Institute of Company Secretaries of India (ICSI)
Mr J Harinarayan,
Chairman,
Insurance Regulatory and Development Authority (IRDA)
Mr B. Bhave,
Chairman,
SEBI Chairman,
Security and Exchange Board of India (SEBI)
Secretary
Banking Division
Ministry of Finance
Mr R Bandyopadhyay,
Secretary Department of Public Enterprises (DPE)
Board of Trustees

The Board of Trustees deals with the implementation of policies and programmes and laying down of the procedure for smooth functioning. It is chaired by the Secretary, Ministry of Corporate Affairs, Government of India.

  • Mr Annurag Goyal
    Chairman Board of Trustees, NFCG
    Secretary MCA, Government of India.

    The other Members of the Board of Trustees are:
Mr Chandrajit Banerjee
Director General,
Confederation of Indian Industry (CII).
Dr Ashok Haldia
Then Secretary,
The Institute of Chartered Accountants of India (ICAI).
Mr Naresh Kumar Jain
Secretary,
The Institute of Company Secretaries of India (ICSI).

Executive Directorate

The Executive Directorate provides internal support to NFCG activities and implements the decisions of the Board of Trustees. Executive Director is the Chief Executive Officer of NFCG.

Activities

  • To extend financial assistance to Accredited and Partner Institutions for organizing / carrying out the following activities in the area of Corporate Governance: -
  • Directors' and Faculty Orientation programmes
  • Research Work
  • Seminars / Workshops / Conferences
  • To evolve Corporate Governance principles / norms on identified themes.

Accredited Institutions

NFCG has accredited following Institutions across the country as 'National Centres for Corporate Governance' (NCCG), to create awareness on the importance of implementing good Corporate Governance practices, provide quality training to Directors and Faculty as well as produce quality research :-

  • Indian Institute of Management Ahmedabad
  • Indian Institute of Management Calcutta
  • Indian Institute of Management Lucknow
  • Indian Institute of Management Bangalore
  • Administrative Staff College of India, Hyderabad
  • Indian School of Business, Hyderabad
  • National Academy of Legal Studies and Research, Hyderabad.
  • National Law School of India University, Bangalore
  • S P Jain Institute of Management & Research, Mumbai
  • Jamnalal Bajaj Institute of Management Studies, Mumbai
  • Symbiosis Institute of Management Studies, Pune
  • Loyola Institute of Business Administration, Chennai

Partner Institutions

NFCG in collaboration with the following Partner Institutions, is actively involved in creating awareness on the importance of implementing good Corporate Governance practices .

  • Confederation of Indian Industry (CII
  • Institute of Chartered Accountants of India (ICAI)
  • Institute of Company Secretaries of India (ICSI)

Corporate Governance Principles / Norms

NFCG focuses on evolution of Corporate Governance Principles / Norms on identified themes. For this purpose, NFCG has, from time to time, constituted the Core Groups comprise of experts from industry, professional bodies and academics.

The Core Groups constituted so far on the following identified themes:

  • Corporate Governance Norms for Independent Directors
  • Corporate Governance Norms for Institutional Investors
  • Corporate Governance Audit
  • Corporate Social Responsibility
  • Corporate Governance Norms for Small and Medium Enterprises (SMEs)

The draft reports so far formulated are: -

  • Independence Principles for Corporate Boards and Directors
  • Internal Governance Norms for Institutional Investors

Research / Paper work on Corporate Governance

The Research / Paper work on Corporate Governance by / under the aegis of NFCG: -

  • Discussion paper on Corporate Governance
  • Corporate Governance Review of Practice - a study of Corporate Governance practices in leading Corporates in India

Corporate Governance Updates

The OECD Steering Group on Corporate Governance continues dialogue with alternative investors

The OECD Steering Group on Corporate Governance invited representatives from the activist hedge fund industry and other activist investors on 16th April 2008 to discuss potential policy issues including their use of shareholders rights (such as board nomination), the impact of their activism on market abuses prevention, the scope for shareholder cooperation into the light of "acting in concert" regulations, as well as the use of derivatives instruments to boost investors' voting power.

The Chair of OECD Steering Group on Corporate Governance stated that regulatory framework should allow the development of shareholders' activism and any intervention aimed at addressing specific policy issue should be informed by careful analysis about the nature of the issue and about the costs and benefits of the proposed policy actions.

For more details, please refer to:

click here....
CalPERS Global Principles of Accountable Corporate Governance (April 2008)

The California Public Employees' Retirement System (CalPERS) one of the largest US public pension fund. CalPERS created a framework of the Global Principles of Accountable Corporate Governance to influence the global markets through advancing corporate governance dialogue and providing an educational forum by representing a foundation for accountability between a corporation's management and its owners

For the Principles, please refer to:

click here....
Railpen Hong Kong Corporate Governance Policy

On May 13, 2008, RAILPEN Investments issued their Hong Kong Corporate Governance Policy, the first stand-alone corporate governance policy by a UK pension fund for Hong Kong. As a long-term investor, RAILPEN is interested in fostering good corporate governance at the companies in which it invests.

For the Policy, please refer to:

click here....
Japan White Paper on Corporate Governance launched

On May 15, 2008, the 'White paper on corporate Governance in Japan', a new policy document on corporate governance in Japan was published by ACGA.

The "Japan White Paper" is the first collaborative effort of its kind focussing on corporate governance issues in Japan and involving global institutional investors.

The paper states that sound corporate governance is essential to build a more internationally competitive corporate sector in Japan and to the longer-term growth of the Japanese economy and its capital markets

The White Paper makes recommendations on six key issues:

  • Recognition of shareholders as owners of listed companies
  • Efficient use of capital
  • Independent supervision of management
  • Pre-emption rights and third-party share placements
  • Poison pill takeover defences
  • Fairness and transparency in shareholder voting

For the White Paper, please refer to:

click here....
OECD Asian Round Table on Corporate Governance, 13-14 May 2008

The Asian Roundtable on Corporate Governance was organised by OECD in collaboration with Hong Kong Securities and Futures Commission, the Hong Kong Institute of Chartered Secretaries (HKICS) and the Hong Kong Institute of Certified Public Accountants (HKICPA) on 13-14 May 2008 at Hong Kong, China.

The meeting focused on effective monitoring of related-party transactions and introduced new work by the OECD on regulatory impact assessments. The meeting also provided opportunities for sharing information on recent initiatives by countries and organisations, notably an overview of recent corporate governance developments in Hong Kong, China.

For more details, please refer to:

click here....
Proposed changes to the Smith Guidance on Audit Committees

The Guidance on Audit Committees (The Smith Guidance) was first published in 2003, to assist company boards when implementing the sections of the Combined Code on Corporate Governance dealing with audit committees and to assist directors serving on audit committees in carrying out their role.

The Financial Reporting Council is currently consulting on proposed changes to the guidance as part of the implementation phase of its choice in the UK Audit Market project. This follows the recommendations of the Market Participants Group (MPG), which was established in October 2006 to provide advice to the Financial Reporting Council on market-led actions to mitigate the risk that could arise in the event of one of more of the Big Four audit firms leaving the market. The Group's final report, contain 15 recommendations to enhance the efficiency of the UK audit market.

The document on proposed changes to Guidance on Audit Committee (The Smith Guidance) was hosted for public comments.

For the documents, please refer to:

click here....
Combined Code on Corporate Governance (2008)

The Combined Code on Corporate Governance sets out standards of good practice in relation to issues such as board composition and development, remuneration, accountability and audit and relations with shareholders.

All companies incorporated in the UK and listed on the Main Market of the London Stock Exchange are required under the Listing Rules to report on how they have applied the Combined Code in their annual report and accounts. Overseas companies listed on the Main Market are required to disclose the significant ways in which their corporate governance practices differ from those set out in the Code.

The Combined Code was first issued in 1998 and has been updated at regular intervals since then. At present two versions are in effect: the 2006 edition, which applies to accounting periods beginning on or after 1 November 2006; and the June 2008 edition which applies to applies to accounting periods beginning on or after 29 June 2008.

The June 2008 edition incorporates changes made following a review by Financial Reporting Council of the impact and effectiveness of the Code held during 2007. The changes:

  • remove the restriction on an individual chairing more than one FTSE 100 company; and
  • for listed companies outside the FTSE 350, allow the company chairman to sit on the audit committee where he or she was considered independent on appointment.

For the Combined Code (2008), please refer to:

click here....
Guidance on Auditor Liability Limitation Agreements

The Financial Reporting Council (FRC) on 30th June 2008 published guidance on the use of agreements between companies and their auditors to limit the auditor's liability, as provided for under the Companies Act 2006.

The guidance:

  • explains what is and is not allowed under the 2006 Act;
  • sets out some of the factors that will be relevant when assessing the case for an agreement;
  • explains what matters should be covered in an agreement, and provides specimen clauses for inclusion in agreements; and
  • explains the process to be followed for obtaining shareholder approval, and provides specimen wording for inclusion in resolutions and the notice of the general meeting.

For the Guidance, please refer to:

click here....
2008 ICGN Annual Conference-Globalisation of Capital Market: Impact on Corporate Governance

2008 ICGN Annual Conference-Globalisation of Capital Market: Impact on Corporate Governance was organized on June 18-20,2008 at Seoul. The conference focused on the globalization of capital markets and the impact this has on traditional corporate governance

For more details, please refer to:

click here....
Southeast Europe Regional Securities Workshop

he Toronto Center and the Bulgarian Financial Supervision Commission with the support of the Global Corporate Governance Forum (GCGF), ATTF and IOSCO, organized a Seminar Sofia, Bulgaria on June 23-27,2008. The seminar aimed at strengthening the capacity of supervisory authorities in Southeastern Europe on enforcement and fraud prevention.

The participants invited were from leading international corporate governance and capital market experts, who presented the best practices, discussed case studies and provided substantive advice on how to prevent market manipulation and abuse, improve effective enforcement mechanisms and develop leadership

For more details, please refer to:

click here....

Corporate Laws Updates

Amendments in Notification No GSR 555(E) dated 26.7.2001 (GSR No. 113(E) dated 28.02.2008)

In exercise of the power conferred by sub-section (1) of section 637A of the Companies Act, 1956 (1 of 1956), the Central Government has amended the notification of the Government of India in the erstwhile Ministry of Law, Justice and company Affairs (Department of Company Affairs) number GSR 555(E) dated the 26th July, 2001 published in the Gazette of India, Part II, Section 3 Sub-section (i) dated the 26th July 2001.

Companies (Accounting Standards) Amendment Rules, 2008 (GSR No. 212(E) dated 27th March 2008)

In exercise of the powers conferred by sub- section (1) of section 642 read with sub-section (1) of section 210A and sub section (3C) of section 211 of the Companies Act 1956 (1 of 1956), the Central Government in consultation with the National Advisory Committee on Accounting Standards made the Companies (Accounting Standards) Amendment Rules 2008 to amend the Companies (Accounting Standards) Rules 2006. These amended Rules have come into force on the date of their publication in the Official Gazette.

For more details, please refer to:

click here....
Rescission of General Circular No. 13 of 2007 dated 27-9-2007 (General Circular no. 1/2008 dated 1st July 2008)

The Central Government via General Circular no. 1/2008 dated Ist July 2008 intimated the Hon'ble Company Law Board order dated 7-5-2008 granting the Central Government permission to withdraw the General Circular no. 12 of 2007 dated 27th Sept 2007.

Thus the procedure for seeking condonation of delay in terms of Section 141 of the Companies Act 1956 as it stood period to 27-10-2007 would come into force from 6th July 2008.

For more details, please refer to:

click here....
Companies declared to be Nidhis(GSR 329(E) dated 1.5.2008)

In exercise of the powers conferred by sub section 620A of the Companies Act 1956 (1 of 1956) the Central Government declared a list of companies to be Nidhis.

Officers in SFIO (GSR No. 374(E) dated 13.5.2008)

In exercise of the powers conferred by sub section (1) of section 621 of the Companies Act 1956 (1 of 1956), the Central Government has authorized list of officers in the Serious Fraud Investigation Office ('SFIO), Ministry of Corporate Affairs for the purpose of filling and conducting prosecution under the Companies Act 1956.

The Competition Appellate Tribunal (Term of the Selection Committee and the manner of selection of panel of names) Rules, 2008 (GSR No 387(E) dated 16.5.2008)

In exercise of the powers conferred by clauses (mb) of sub section (2) of section 63 read with sub section (2) of section 53E, of the Competition Act 2002 (12 of 2003) the Central Government has made the Competition Appellate Tribunal (Terms of the Selection Committee and the manner of selection of panel of names) Rules, 2008. These rules have come into force on the date of their publication in the official Gazette.

Constitution of National Advisory Committee on Accounting Standards (Notification SO 1270(E) dated 30.5.2008)

In exercise of the powers conferred by sub- section (1) of section 210A of the Companies Act 1956 (1 of 1956), the Central Government constituted an Advisory Committee called as the National Advisory Committee on Accounting Standards. To advise the Central government on the formulation and laying down of accounting policies and accounting standards for adoption of companies or class of companies under the Act.

For more details, please refer to:

click here....
Authorised Officer in Serious Fraud Investigation Office (SFIO) GSR No 416(E) dated 30.5.2008

In exercise of the power conferred by clause (ii) of sub- section (1) of section 209A of the companies Act 1956 (1 of 1956) the Central Government authorized list officers in the Serious Fraud Investigation Office ('SFIO), Ministry of Corporate Affairs to inspect the books of accounts and other books and papers of every company.

First Person

Transforming Business Environment
Mr. Prem Chand Gupta
Hon'ble Minister for Corporate Affairs Government of India &
Chairman , Governing Council NFCG
 

The Indian business environment is undergoing a rapid transformation. We are today a trillion dollar economy. The average rate of economic growth has been over 8.5% in the last three years. We have very impressive savings and investment rates. India has been rated as the second-most favoured destination for FDI, in the world. Forex Reserves are very comfortable. We are witnessing booming capital market and surge in exports. Our corporate are not only contributing to this high economic growth but are also spreading their wings beyond the Indian borders by acquiring stakes in businesses overseas.In short our economy is growing. At the same time, there has also been a noticeable shift in the environment within which the corporate world functions. This shift is driven by expectations of the stakeholders who not only demand higher performance and returns but also increased transparency, accountability and responsiveness on the part of the corporate managements.. Corporate have to be alive and responsive to the expectations of the stakeholders.

We feel that an appropriate enabling environment is required to growing aspirations and expectations of the stakeholders and also to provide guidance to the corporate. You have witnessed that in order to facilitate this, the UPA Government, during the last few years, has undertaken several important reform measures and many more are in the process. The idea behind all these efforts is to provide our corporate hassle free environment in which they can deliver their best in the process of development, while competing with the best in the world.

As you are aware, the Ministry of Corporate Affairs is primarily concerned with providing the corporate structure to the businesses, ensuring that these structures function in a healthy manner, there is free and healthy competition in the market place and interests of all the stakeholders is fully protected.

Shri Anurag Goel, Secretary of the Ministry, has already presented before you a bird’s eye view of the various initiatives and accomplishments of our Ministry. I don’t want to repeat the same. I would like to add only one thing that all our initiatives have been through a wide consultative and participative process and we not only welcome your suggestions but also value them. I wish to assure you that we in the Ministry of Corporate Affairs are committed to work with you as partners and facilitators and not as regulators it is up to you to harness the potential of your partner.

At the same time, we attach a very high priority to our obligation of protecting those who cannot protect themselves. I am referring to the small investors who invest their hard earned savings in corporate entities on the faith of the management. They are not privileged to have the kind of advice, which is often required in taking informed decisions. But these small investors are the backbone and future of any healthy capital market, in the country. It is incumbent-both upon the Government as well as the corporate sector-to nurture the confidence of this particular class and to protect their genuine interests.

While we have been taking a large number of measures to educate the investors and protect their interests, a lot more needs to be done. Through this forum, I appeal to you to come out with innovative, constructive, meaningful and effective initiatives to spread financial literacy amongst the masses.

Friends, good corporate governance does not confine itself only to the compliance with the laws but it would involve inculcation of values, morals and ethics as part of the corporate culture to which a corporate entity subscribes. Above all, there is the need to change the mind set. However, I am pained to witness that much of the efforts of our corporate leaders, echoed through media, is targeted towards the form and not the contents. In this regard I would like to invite your attention towards a few things

For the past three years, at every important forum, I have been facing one question and that is the number of independent directors that is going to be prescribed in the new Companies Bill? Would it be different from SEBI? Would it be 50%, 33% or 25%? From the very beginning, I have been of the view that it is intention, commitment, and mind-set and not the numbers, which makes the different I hope you will agree with me. I think in the new Companies Act, what you are expecting that is being taken care of.

Another issue to which I would like to invite your attention is how a particular statement was distorted when seen out of context. After 24th May of this year, many friends from media have been asking me – whether the Government wants to regulate the corporate salaries? A debate appears to have started on this issue and the print and electronic media has again found an interesting controversy to engage all those who claim to be part of the intelligentsia. I came to know that the genesis of the debate was the address of the Hon’ble Prime Minister at the AGM of CII on 24th May, 2007. I went through the address carefully and felt sorry for the way a particular portion of the speech was read and interpreted in isolation divorcing the context. By doing so, intentions of a person were doubted who has been spearheading the transformation of the Indian economy from a controlled, inward looking and slow moving economy to the liberal and fast moving one that is integrating with the global economy in a smooth manner.

In this context, I would like to invite your attention to the crux of the message by quoting certain lines from the said address of the Hon’ble Prime Minister.

I quote “--- I know that you have benefited from the growth process. I also know that increasingly you benchmark yourself against global practices. I appreciate the fact that a corporate entity’s primary responsibility is to its shareholders and to its employees. Your businesses have to be globally competitive. However, even to win this race, you must work in a harmonious environment, in which all citizens feel equally involved in processes of economic growth, an environment in which each citizen sees hope for a better future for him and for his or her children.” Unquote.

Friends, I urge upon you to take the message in the right perspective.We in the Government and the nation as a whole are proud of our corporate who, when given the right environment, have not only contributed immensely to the unprecedented economic growth but also changed the brand India in a short span of less than two decades. We salute our captains of trade and industry.

However, as pointed out by the Hon’ble Prime Minister, in our Third Report to the People (2004-2007) growth alone does not address the challenges of employment promotion, poverty reduction and balanced regional development. Nor does growth in itself improve human development. The National Common Minimum Programme of the UPA Govt. is based on the recognition that economic growth must be socially inclusive and regionally balanced. The growth story should not remain a fairy tale for the last man sitting at the fence. He must feel part of the whole process. I am sure, you will agree with me that if there is no kerosene in the lantern of the common man, he can never appreciate the beauty of 'India shining'.

Coming back to today's theme, I am glad that the National Foundation for Corporate Governance has joined hands with the CII to stage this National Conclave on Corporate Governance in India. Such initiatives will go a long way in promoting the culture of good corporate governance in the Indian corporate sector. The Ministry in its endeavor to provide enabling environment can only put in place a system but it is ultimately for the corporate to realize the need, importance and benefits of Good governance practices.

Edited transcript of the Inaugural Address by Mr Prem Chand Gupta, Hon'ble Minister for Corporate Affairs, Government of India & Chairman, Governing Council, NFCG at National Conclave of Corporate Governance in India organized by NFCG on 30th July 2007 in New Delhi.


A Chairman’s view of the Boardroom
- Mr. Y C Deveshwar,
Past President CII &
Chairman, ITC Limited
 

Good governance has only one aim and that aim is to create value under competitively challenging circumstances. There is a need for rewarding shareholders because it helps to access one very important resource i.e. financial capital, which helps to grow your company. Therefore, to win the confidence of shareholders, existing and potential, and money markets, it is extremely important that value is created for them.

We live in a society and we are its integral part, business is only an economic organ of the society specifically charged with economic function, but it impacts other stakeholders. It impacts social structures, income distribution, environment and ecological balance. Depending upon the type of industry, how much green house gases you’ll emit, how much of natural capital you utilize - it has a long-term impact on society. It is not only the shareholders return that companies can merely account for. They also have to be accountable for the value impact they create on society at large. In an emerging economy such as India, more and more resources are now being managed in private hands and we're growing at a very fast pace at around 9% of the recent past and our next five-year plan is envisioning that we could by the end of the plan reach a double digit rate of growth. In India, the population is 17% of the global population but the land resources are merely 2.4%, the water resources are 4% and the forest resources are just 1%. We can visualize that if everybody in India as a result of high rate of economic growth has a sense of well being not only financially but also quality of life, then only we can visualize how much of natural resource would get utilized and sustained. Unless all of us begin to look at our long term accountability to society with not only uni-dimensional view of business, which is returns to shareholder capital, but also return on societal capital, which is a triple bottom line approach.

It is very easy to envision that it is important to get shareholder returns because if shareholders are unhappy there may be no business. So, for the company to survive, there has to be value creation for the shareholder. But if a company can in addition to creating shareholder wealth also be able to create societal wealth, then it will in the long run get powered by reputation asset called branding. We also agree that over a period of time, consumers would begin to view the companies' products emotionally.

What is corporate governance? What is good governance? Good governance is using shareholders' resources as trustees in a manner that can provide long-term shareholder wealth, create long-term reputational asset, ensure societal resources are used carefully and additional values are created for stakeholder, whether inside the organization or outside. When balance sheets are analysed, we find they do not give a clue as to what is the long term sustainability of the enterprise, because all the vital interests, the brand equity, reputational asset, values, quality of leadership, vitality of human resource, collaborative culture, its alignment to the end goals, innovative capacity, entrepreneurial energies, all these being even more important than the financial assets are not available in the balance sheets. We know that India is getting next to Japan, the second highest private equity, because of the reputation created by the Indian entrepreneurs. If we have this vitality inside our corporation then that becomes a means to create perpetuity, a means to enable the organization to revitalize, reinvent, re-energize itself and remain contemporary with the current and emerging needs of consumers and for the rest of the stakeholders around. So this vitality is extremely important and that really cannot be measured by some code.

There are principles of good corporate governance around the world but practice has to be adapted accordingly to one's own circumstance.A decade ago, British companies had no outsiders on their board. Since we’re an emerging economy, a lot of entrepreneurial energies along with global best practices in terms of the principles and concepts of good corporate governance are required to be able to grow. But its application has to be according to the special circumstances. The conventional wisdom was - stick to your knit as the global economies are opening up with high level of competition and don’t do anything other than what you have done always. But today, the top Indian business houses that are really performing are diversified companies because of the emerging economy with large opportunities. However, there are constraints related to financial and management resources and also the institutional strength of organizational skills is not that widely available. People with the management capacity and financial resources, can actually in the emerging economy, play and leverage the institutional strengths and create unique sources of competitive advantage.

There are three things that create value for an organisation and these are its values, vision and vitality. These all interact with each other. Suppose, you have a large capacity you will revise your vision to be more broader and futuristic, more encompassing, but values really guide what you will do and not do in reaching your vision in mobilizing the vitality.

The subject of my topic was the Chairman's view from of the Boardroom, but I add to it a little bit more and say- of and from the boardroom. The term 'Board' is an amalgam of the above-mentioned three things i.e. values, vision and vitality - what are its values' quotient - how deeply it is committed to them. It is not what you write on a piece of paper and circulate in your organization, it is your body language, your day-to-day conduct. It is what you practice, not only when the times are good but also when there are downs. It is extremely important that the composition of the board has diversity in it. People with different backgrounds and adaptive skills are better to bring multiplicities of skills.

The point I want to make is that I am not so much enamoured by concentration of power and therefore create mechanism so that there is nobody who is powerful. My formula particularly for emerging economy would be to empower, because to exploit the growth circumstance, you need empowered people. Empowered doesn’t mean only one man, the organization has to be empowered at each level. It has to be distributed leadership. One person cannot manage a large organization such as ITC.

The task of the board is to ensure that the systems, processes, practices and enough empowerment are there with the right quality of people, with right skills.. For taking decisions dynamically, exploiting the opportunity, assessing the risk and creating value, there has to empowerment. However, with high degree of empowerment there should be simultaneous high degree of accountability also. So instead of elimination of power there would be empowerment and systems of accountability. Suppose, you give your chief executive a job and everyday you tell him to do this or that, then that is not good. Empowerment should be free from management, but within a framework of accountability, which has good systems of transparency, processes, information flow and no distortion. This is the key message that I wanted to give you and one reason why ITC has succeeded despite not following the conventional wisdom. Another thing is that dynamics of the board also depends upon the ownership. The governance systems in U.S. and U.K. companies have emerged, because majority of them have institutional shareholders, who were in the driving seat, therefore their management and ownership was divorced, so you get an agency to manage, which is the board. Therefore, it is important to get a link through governance practices between the shareholders and the management through the board.

Now in our company we have created three tiers – this is a unique system. In 1996, we had to struggle because the management said that India is a great opportunity and we want to diversify and use skills that we have in creating larger value. Overseas shareholders can grow, because they can grow through even a shrinking market, they can grow through acquisition, so our overseas shareholder will benefit, whereas our shareholders, who are also 68% would not grow. They would not have the opportunity, so we had this little bit of disagreement, we had some challenging times, but we had other shareholders, who were institutional shareholders - about 34%. It so happened that board managed to get an idea of creating value – not only shareholder value by high rates of growth but also creating this two others legs of the triple bottom line.

Edited transcript of the Address by Mr. Y C Deveshwar, Chairman ITC limited at CII‘s Governance Series organized jointly with NFCG on 23rd March 2007 in Bangalore.

NFCG Initiatives

The following initiatives were undertaken by NFCG towards promoting Corporate Governance (April – June 2008):-

(A) EVENTS HELD BY / UNDER THE AEGIS OF NFCG
Review Meeting of Accredited Institutions

The Review Meeting of Accredited Institutions was organized by NFCG on 12th April, 2008 at Mumbai to review and discuss the performance of the Accredited Institutions and their work plan for the year 2008- 2009. The Round Table brought extensive interaction between the Core Group members of NFCG and the representatives of the Accredited Institutions.

Review Meeting of Accredited Institutions (2008-2009)

2nd National Summit on Corporate Social Responsibility (CSR) 2008 "The New Business Model: Engaging Society, EnhancingCompetitiveness"

The 2nd National Summit on Corporate Social Responsibility (CSR) 2008 - The New Business Model: Engaging Society, Enhancing Competitiveness was organised by CII in partnership with NFCG on 5-6 May in New Delhi. The Summit enabled business leaders to analyze different strategies for mainstreaming CSR and worked towards sustainable competitive business.

2nd National Summit on CSR 2008 "The New Business Model: Emerging Society, Enhancing Competitiveness

National Conclave on Corporate Governance in India-Capital Market Regulation and Corporate Governance

The National Conclave on Corporate Governance in India-"Capital Market Regulation and Corporate Governance" was organized by NFCG on 27th May 2008 at Mumbai. The key issues deliberated at the Conclave were:




  • Regulatory strategies for enhancing stakeholder value and their impact on the capital markets in the country
  • Impact of regulation on the business environment in the country
  • Government Regulation versus Self Regulation Principles versus Rules based Governance

National Conclave on Corporate Governance in India-Capital Market Regulation and Corporate Governance

Round Table interaction on Corporate Governance Norms for Institutional Investors

A Round Table interaction on Corporate Governance for Institutional Investors was organized by NFCG on 18th June 2008 at Mumbai. The Round Table brought together participants from the Mutual Fund, Financial Institutions, etc. to brainstorm on the draft report on 'Internal Governance Norms for Institutional Investors in India' prepared by the NFCG's Core Group on Corporate Governance Norms for Institutional Investors.

Network on Corporate Governance of State Owned Enterprises in Asia

The Network on Corporate Governance of State Owned Enterprises in Asia was organized by OECD in partnership with NFCG on 25-26, June 2008 at New Delhi. The Network focused on current reforms in India in the area of Corporate Governance in SOEs and also deliberated on two chapters of the OECD Guidelines on State Owned Enterprises i.e. the Chapter V on Transparency and Disclosure and Chapter III on Equitable Treatment of Shareholders.

National Seminar on Corporate Risk Management System

The National Seminar on Corporate Risk Management System was organized by the Institute of Company Secretaries of India (ICSI) in partnership with NFCG on 28, June 2008 at Ahmedabad. With the objective to create awareness about corporate risk matrix in today's environment, the seminar was focused on identification, measurement and mitigation of risks in a systematic manner so that corporate sustainability is ensured.

National Seminar Corporate Risk Management System

Conference on Transparency and Disclosure in Corporate Governance

The Conference on Transparency and Disclosure in Corporate Governance was organized by Symbiosis Institute of Management Studies (SIMS) in partnership with NFCG on 28 June 2008 at Pune. The conference enhanced the knowledge of the participants on the issues of how to improve transparency and disclosure not only for better compliance of Corporate Governance regulations, but also to improve the image and ratings of the organizations and how inadequate disclosures and lack of transparency could affect the image and ratings of their organization.

Conference on Transparency and Disclosures for betterCorporate Governance


(B) RESEARCH PROJECTS ONGOING UNDER THE AEGIS OF NFCG Research Projects
Research Report on Family run business along with case studies-

Indian Institute of Management Calcutta (IIMC).

Research report on Corporate Social Responsibility-

Symbiosis Institute of Management Studies (SIMS), Pune.

Showcasing best practice in Corporate Governance by Medium - Sized Family Managed Public Limited Companies-

S P Jain Institute of Management and Research (SPJIMR), Mumbai.

The Effects of Ownership Structure on Corporate Governance and Performance: An Empirical Assessment in India-

University Business Studies (UBS), Punjab University.

Research project on 'Corporate Board Interlocks in India and their Implications for Good Corporate Governance'-

Indian Institute of Management, Bangalore (IIMB).

Research study on 'Group Companies'-

National Law School of India University (NLSIU), Bangalore.

Case studies on areas relevant to the Corporate Governance-

National Law School of India University (NLSIU), Bangalore.

Case Studies on Corporate Governance-

Management Development Institute ((MDI) Gurgaon.

Research work on Corporate Governance-

Jamnalal Bajaj Institute of Management Studies (JBIMS), Mumbai.

Research Study on Corporate Governance Practices in the State Level Enterprises in Andhra Pradesh (AP)-

Administrative Staff College of India (ASCI), Hyderabad.

Research Study on Corporate Governance practices in the SMEs Sector-

Administrative Staff College of India (ASCI), Hyderabad.

Developing Corporate Governance Norms for SMEs-

Indian Institute of Technology, Kharagpur.

Corporate Governance Rating Software-

The Institute of Chartered Accountants of India (ICAI), New Delhi.

Forthcoming NFCG Events

Directors' Orientation Programmes

  • Directors’ Orientation Programme on Corporate Governance-
  • The Institute of Company Secretaries of India (ICSI), on September 6, 2008 at Chennai.

  • Orientation Programme in Corporate Governance for Company Directors-
  • Indian Institute of Management Bangalore (IIMB), on September 21-24, 2008 at Bangalore.


    Seminars / Conferences/ Workshops

  • Conference on Improving Audit Committee Functions in Corporate Governance-
  • Symbiosis Institute of Management Studies (SIMS) on September 20, 2008 at Pune

  • National Conclave on Corporate Governance in India – ‘Law and Legal Reforms’-
  • in the month of September 2008 at Kolkata

  • National Seminar on Corporate Governance in unlisted Companies-
  • Confederation of Indian Industry (CII), in the month of September 2008 at New Delhi.


    Declamation Contest

  • Declamation Contest on Corporate Governance-
  • National Law School of India University (NLSIU) in the month of September 2008 at Bangalore.

Forthcoming International Events

CSCS 10th Annual Corporate Governance Conferences

The Canadian Society of Corporate Secretaries is organising its Tenth Annual Corporate Governance Conference at Victoria, British Columbia on September 7-10, 2008. The conference would cover the following areas:

  • The corporate secretarial and governance function
  • Corporate shareholder services
  • Investor relations
  • The corporate/legal counsel function
  • Finance and compliance
  • Corporate communications
  • Companies providing services to the above, i.e., proxy solicitors, bank trust officers, legal counsel, financial printers and paralegals in private practice

  • For more details, please refer to:

    click here....
    Transatlantic Corporate Governance Dialogue - Corporate Governance Standards and Financial Stability

    The fifth conference in the Transatlantic Corporate Governance Dialogue (TCGD) series is being organized by organised by the European Corporate Governance Institute (ECGI), the Brookings Institution and Columbia Law School at Brussels on September 9, 2008. The theme is Corporate Governance Standards and Financial Stability.


    For more details please refer to:

    click here....
    9th International Conference on Corporate Governance

    The 9th International Conference on Corporate Governance-Making Capital Markets Work Through Corporate Governance, is being organized by World Council for Corporate Governance on September 19-20 2008 at London. The main objectives of the conference are:

  • Improving the quality of life of the poor through corporate governance to create a better world for all
  • Making the board an effective instrument of change and transformation to create a better world
  • Making the board an effective instrument for corporate transparency, innovation and change
  • Making the board an effective instrument for corporate transparency, innovation and change.
  • Developing a culture that capitalises on diversity, dissent and difference and creates values making ours a better world Improving quality of corporate governance by training and developing directors.
  • For more details please refer to:

    click here....

Feedback & Disclaimer

If you have any comments / views / suggestions about this E- Newsletter, please write to us at:-

Executive Director National Foundation for Corporate Governance` The Mantosh Sondhi Centre, 23, Institutional Area, Lodi Road, New Delhi - 110 003 Tel.: 011 - 2460 1180 Fax: 011 - 2461 5693 E mail: ed.nfcg@ciionline.org Website: www.nfcgindia.org

Study Team: Shalini Budathoki & Prasanna Venkatesh

Disclaimer Clause: The data used here are from various published and electronically available primary and secondary sources. We have taken care to verify and cross-check the accuracy of such data. However, despite due diligence, the source data may contain occasional errors. In such instances, NFCG would not be responsible for such errors.