What is a corporate governance report? SEBI LODR
A corporate governance report is the quarterly compliance report a listed Indian company files with the stock exchanges under Regulation 27 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. It is a structured record of how the company is governed: its board, its committees, and its dealings with related parties. This guide explains what a corporate governance report is, what it contains, and when it is due. It is not investment advice.
Definition
A corporate governance report
is the quarterly compliance report a listed Indian company files with the stock exchanges under SEBI LODR Regulation 27. It reports board composition, committees, meetings, and related-party dealings in a structured XBRL format, and is filed within the Integrated Filing (Governance), due within 30 days of quarter-end. Source: SEBI.
What does a corporate governance report contain?
The report is a structured checklist of governance facts, including:
- Board composition: the split of executive, non-executive, and independent directors.
- Committees: the constitution of the audit, nomination and remuneration, and stakeholders' relationship committees.
- Meetings and attendance: board and committee meeting details.
- Related-party transactions: material dealings with related parties.
Because it is filed in XBRL, the data is machine-readable, so governance details can be compared across companies and over time.
When is a corporate governance report due?
Within 30 days from the end of each quarter, filed with the recognized stock exchanges where the company is listed.
Within 30 days of quarter end
The Integrated Filing (Governance) deadline, which carries the compliance report on corporate governance under LODR Regulation 27(2)(a)
Source: SEBI Master Circular for compliance with the LODR Regulations, last updated 30 January 2026
That deadline moved. Regulation 27(2)(a) used to require the report "within twenty one days from the end of each quarter". The clause was substituted by the SEBI (LODR) (Third Amendment) Regulations, 2024 with effect from 31 December 2024 and now sets no deadline of its own, delegating the format and timeline to SEBI. SEBI set 30 days by folding the report into the Integrated Filing (Governance) alongside the investor grievance statement, applicable from the quarter ending 31 December 2024. The shareholding pattern kept its own 21 day window, so the two no longer land together.
For a table by table walk of the filed format, see how to read a corporate governance report.
Where the corporate governance report sits among a company's filings
The governance report is one of the quarterly disclosures a listed company owes the exchanges. Read it alongside the shareholding pattern, filed on its own 21 day window, and the event-driven material event disclosures it files through the year. The related-party dealings it summarizes are explained in what is a related party transaction, and the promoter and promoter group context sits behind the board it describes. Keeping public float above the floor is a separate check covered in how to check minimum public shareholding.
Flock reads disclosure filings and keeps each one dated and linked back to its source, so you can go from a summary to the original report in one step. What any of it means for your money is your call to make.
Frequently asked questions
What is a corporate governance report?
A corporate governance report is the quarterly compliance report a listed Indian company files with the stock exchanges under Regulation 27 of the SEBI LODR Regulations, 2015. It covers board composition, committees, and related-party dealings, in a structured XBRL format. Source: SEBI.
When is the corporate governance report due?
Within 30 days of the end of the quarter. Since the quarter ending 31 December 2024 the report is filed inside the Integrated Filing (Governance), which carries a 30 day timeline. The earlier twenty one day deadline sat in Regulation 27(2)(a) itself and was removed when that clause was substituted with effect from 31 December 2024. Source: SEBI Master Circular for compliance with the LODR Regulations, last updated 30 January 2026.
What does a corporate governance report contain?
It covers the board's composition, the constitution of committees such as audit and nomination, meeting and attendance details, and material related-party transactions, among other governance items required by Regulation 27 and its annexures. Source: SEBI.
Where can I read a company's corporate governance report?
The report is filed with NSE and BSE and published under the company's corporate filings or compliance reports section. You can open it directly from the exchange's website. Source: NSE, BSE.
Flock tracks these filings, sourced, dated, and linked back to the original. See what smart-money entities disclosed, without the guesswork about what it means.
Disclosures shown are public regulatory filings. Data may be delayed or incomplete. Smart-money entities may no longer hold positions shown. Not investment advice.