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.