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An Analysis Of The Role And Accountability Of Independent Directors Under The Company Law, 2013




V R Kalyani, BA LLB (H), VELS University of Science, Technology and Advanced Studies, India


ABSTRACT


Independent directors are statutorily mandated cornerstones of corporate governance in India, tasked with providing objective oversight, safeguarding minority shareholder interests, and enhancing institutional credibility. Despite a robust legal framework codified in the Companies Act, 2013, and SEBI's Listing Obligations and Disclosure Requirements (LODR) Regulations, a critical gap exists between their intended role and their actual effectiveness. This report examines this paradox, detailing the legal and fiduciary duties of independent directors while critically analyzing the systemic challenges—such as promoter dominance, information asymmetry, and ambiguous liability standards—that render them, at times, ineffective. Through an in-depth analysis of high-profile corporate scandals like Satyam, IL&FS, and Yes Bank, the report demonstrates how these challenges have manifested as catastrophic governance failures. It concludes by proposing a path forward, evaluating recent regulatory reforms and advocating for a shift from a purely rules-based compliance culture to one rooted in integrity and proactive accountability.


Keywords: Role, Accountability of Independent Directors, Company Law



Indian Journal of Law and Legal Research

Abbreviation: IJLLR

ISSN: 2582-8878

Website: www.ijllr.com

Accessibility: Open Access

License: Creative Commons 4.0

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Licensing: 

 

All research articles published in The Indian Journal of Law and Legal Research are fully open access. i.e. immediately freely available to read, download and share. Articles are published under the terms of a Creative Commons license which permits use, distribution and reproduction in any medium, provided the original work is properly cited.

 

Disclaimer:

The opinions expressed in this publication are those of the authors. They do not purport to reflect the opinions or views of the IJLLR or its members. The designations employed in this publication and the presentation of material therein do not imply the expression of any opinion whatsoever on the part of the IJLLR.

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