Disclosure and Reporting Practices - A Study of Public Sector Banks

  • Sonali Ahuja Dua Associate Professor, Gargi College University of Delhi, Delhi, India
Keywords: Public Sector Banks, LODR (2015), Companies Act 2013, Banking Regulation Act 1949, Reserve Bank of India Act, 1934


Corporate governance is an aspect of corporate functioning that continues to increase in prominence. This assumes greater importance when it comes to public sector banks that are capitalising on government’s - and ultimately, public’s money. The author discusses the various aspects of corporate governance at four of the largest public sector banks (PSBs) listed in the BSE‘s top 100. The author compares the level adherence of corporate governance guidelines for the Financial Year 2020-21 at these banks. The present degree of adherence is then compared with the previous studies in this area. In the study, the corporate governance data is analysed on eighteen parameters to understand the progression of corporate governance at these PSBs.

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