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Arun Kumar

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In this editionQuestions Solutions

June - 2007to

December - 2016Duly incorporated in chapters.

June - 2007to

June - 2016Duly incorporated in

chapters.

December - 2016 oncompanion.sauda.com

iii

Preface to Solved Scanner ____________________________

The Ethics, Governance and Sustainability paper is very relevant forevery CS student. It contains within it, ambit topics that every CS gets to usesomewhere or the other on becoming a professional.

The Scanner was, and remains, a valuable tool in the repertoire of everyCS student, helping in gaining a better understanding of the subjects athand. We are very happy to be given the opportunity of preparing a solvedversion of the Scanner for this subject. The book has been made for thepurpose of supplying a basis for answering questions of the type normallyasked in the question papers. Moreover, it seeks to provide a direction to theway of answering the questions. With the way the question papers areevolving and changing, it helps to have a firm foundation in all the subjects.

Please contribute any suggestions that you feel can help us in makingit better.

Best of Luck

Prof. Arun KumarCS Sumit Srivastava

iv

Praise for Solved Scanner Solved Scanner is like a cup of tea for exams and without it we can’t getsuccess in minimum time.

Roop Chand Kochar, Jodhpur

Solved Scanner is the honest approach towards the requirements andacquaintances of the probable questions and important topics for thepreparation of professional courses like CA or CS. It motivate the studentsto work harder in right direction with confidence and acts as a support andconfidence booster.

Sushil Kumar, Patna

Solved Scanner is the best. It is the most important book for the preparationof any professional examination. According to my view, without the help ofSolved Scanner, preparation by any student is incomplete. Solved Scannerand its contents make every student fully prepared for the examinations.

Manisha Singhania, Jaipur

Solved Scanner is a helpful friend which tells us how to go through thesyllabus and prepare well for examination.

Ansh Sharma, Delhi

Without Solved Scanner, nobody can pass the professional exams. It is agreat book. Thank you for giving it.

B. Satish Krishan, Coimbatore

v

Green EditionCS Professional Programme Module - II

Paper 6

(New Syllabus)Paper 6 - Ethics, Governance and Sustainability

Editors:Prof. Arun Kumar CS Sumit SrivastavaM.Com., D.Phil., AMT (AIMA), B.Com, ACS, LLBISO Lead-Auditor (UK),CISA (USA)Professor,Motilal Nehru Institute ofResearch & BusinessAdministration, University of Allahabad,Allahabad

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Solved Scanner is published in India by Shuchita Prakashan (P) Ltd.25/19, L.I.C. Colony, Tagore Town, Allahabad 211002.Editor-in-chief : Mrs. Anjali'Solved Scanner' is registered trade mark of Shuchita Prakashan (P) Ltd.Copyright © of the content is exclusive property of the authors Prof. ArunKumar and CS Sumit SrivastavaTrade mark 'Scanner' is being lent to the content provided by the authorsunder exclusive arrangement for publication of the content by the owner oftrade mark 'Shuchita Prakashan (P) Ltd.Trade mark 'Scanner' cannot be used by any other person/organisation/agency with the content of this book or otherwise.

First edition : July 2011Thirteenth edition : January 2017

"Scanner is a living document and is being updated after everyexamination since its inception" Every effort has been made to avoid errors or omissions in thispublication. In spite of this, some errors may creep in. Any mistake, error ordiscrepancy noted may be brought to the notice to the publisher or authorswhich shall be taken care of in the next edition. It may however, be notedthat neither the publisher nor the authors would be responsible for any lossor damage due to such error or omission.

No part of this book may be reproduced or copied in any form or by anymeans [graphic, electronic or mechanical, including photocopying, recording,taping, or information retrieval systems] or reproduced on any disc, tape,perforated media or other information storage device etc. without the writtenpermission of the publisher. This book can be exported only by thepublisher. Breach of this condition is liable for legal action.

For binding mistake, misprints or for missing pages, the publisher’sliability is limited to replacement within one month of purchase by similaredition or the next edition if published and available. All expenses in thisconnection are to be borne by the purchaser.

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viii

Contents to Solved Scanner____________________________Paper - 6 Ethics, Governance and Sustainability___________________________________________________________

Study Material Based Contents 6.1 Syllabus 6.3 Examination Trend Analysis 6.7 Line Chart Showing Relative Importance of Chapters 6.13 Frequency Table Showing Distribution of Marks 6.14 Frequency Table Showing Marks of Compulsory Questions 6.15 Legends for the Graphs 6.161. Introduction : Ethics and Governance 6.172. Ethical Principles in Business 6.443. Conceptual Framework of Corporate Governance 6.924. Legislative Framework of Corporate Governance in India 6.1215. Board Effectiveness-Issues and Challenges 6.1426. Board Committees 6.1787. Corporate Governance and Shareholder Rights 6.2078. Corporate Governance and Other Stakeholders 6.2399. Risk Management and Internal Control 6.259

10. Corporate Governance in Banks, Insurance and Public SectorCompanies 6.280

11. Corporate Governance Forums 6.29012. Legislative Framework of Corporate Governance - An

International Perspective 6.305

ix

13. Corporate Social Responsibility 6.31214. Sustainability 6.33415. Corporate Sustainability Reporting Framework 6.35316. Legal Framework, Conventions, Treaties on Environmental

and Social Aspects 6.37117. Principles of Absolute Liability 6.387 SEBI (Listing Obligations and Disclosure Requirements)

Regulations, 2015 6.406 Compilation of all Section of Companies Act, 2013... 6.444 Question Paper of June, 2015 6.449 Question Paper of December, 2015 6.452 Question Paper of June, 2016 6.455 Question Paper of December, 2016 6.459

x

UNIQUE FEATURES OF THIS EDITION

An Examination Trend Analysis for question paper based contents oflast five examinations before the paper.

Questions are arranged according to the subject/topic in ascendingorder of examinations/years.

Graph for every chapter, showing marks allotment for last twentyexaminations amongst Short Notes, Distinguish Between, DescriptiveQuestions and Practical Questions.

Line Chart Showing Relative Importance of Chapters. Table Showing Marks of Compulsory Questions at the end of every

chapter. Analytical Classification of every Chapter in Four Categories:

(1) Short Notes,(2) Distinguish Between, (3) Descriptive Questions and (4) Practical Questions.

100% Correct Answers of Practical Questions. Complete list of Repeatedly Asked Questions at the end of every

chapter. Complete Question Papers of June 2015, December 2015,

June 2016 and December 2016. Pleasant get-up.

xi

Dedicated To________________________________________

My Parents

Mr. Arvind Kumar Srivastava

Smt. Indra Srivastava

&

Special thanks to

My Younger Sister

Khushboo Srivastava (ACS)

xii

xiii

xiv

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