About
About The Footnotes
The Footnotes is a specialist publication on the Indian corporate reporting industry: SEBI regulation, annual and integrated reports, BRSR and ESG disclosure, Ind AS, quarterly results and the practice of preparing them.
Our readers are CFOs, company secretaries, chartered accountants, investor-relations and sustainability professionals, and the agencies that produce annual reports.
Editorial policy
- Primary sources first. Every article links to the regulation, circular, standard or filing it discusses. Where sources conflict or a point is unverified, we say so.
- Research assisted by AI, reviewed by people. We use AI systems to monitor regulatory sources, draft and structure articles. Each article is reviewed and approved by an editor before publication.
- No advice. Content is for information only and is not legal, tax, accounting or investment advice. Consult your advisers before acting.
- Corrections. If you spot an error, contact us on LinkedIn. Corrections are made in place and noted.
Our editorial methodology sets out in full how we read and score reports, check sources, use AI and handle corrections.