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Section 22: Employer to include information in annual report

Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 • Official Statutory Text & Practice Guide

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Act 2013
Section 21 All 30 Sections of Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 Section 23

Legal Commentary & Landmark Judgments: Section 22

Section 22 mandates the disclosure of sexual harassment complaints, pendency, and disposal in the employer's annual report, establishing a mandatory statutory link between workplace safety compliance and corporate/institutional reporting under the Companies Act and SEBI regulations.

  • Mandatory Corporate and Organizational Annual Report Disclosure: Requires every employer to include in the annual report of their organization the number of cases filed, if any, and their disposal under the Act during the relevant financial/calendar year.
  • Intimation Mandate for Non-Reporting Establishments: Where an establishment is not legally required to prepare an annual report (e.g. unlisted private partnerships, sole proprietorships, small firms), the employer must directly intimate the number of cases filed and disposed of to the District Officer.
  • Harmonization with Corporate Governance Laws: Interlocks with Section 134(3)(q) of the Companies Act, 2013 read with Rule 8(5)(x) of Companies (Accounts) Rules, 2014 (mandating disclosure in Director's Report), and Regulation 34(3) read with Schedule V of SEBI (LODR) Regulations, 2015 for listed entities.
Key Landmark Precedents:
  • Initiative for Inclusion Foundation v. Union of India (2023 SCC OnLine SC 1361): The Supreme Court emphasized that disclosure under Section 22 is non-negotiable; mandated strict monitoring by District Officers to ensure both corporate and non-corporate employers report sexual harassment statistics without suppression.
  • Aureliano Fernandes v. State of Goa (2023) 14 SCC 566: Reiterated that transparency in annual reporting by institutions and corporate entities is vital to evaluate whether complaints are being redressed within the statutory 90-day period or buried by institutional cover-ups.
  • Ministry of Corporate Affairs Adjudication Orders (MCA RoC Penalties under Section 134(8)): Registrars of Companies across India have repeatedly levied financial penalties on companies and their directors under Section 134(8) of the Companies Act, 2013 for omitting mandatory POSH disclosure in Board Reports.
Courtroom Practice & Strategic Litigation Guidance:

Corporate advisory and defense: incorporate a dedicated POSH disclosure paragraph in the Director's Report detailing complaints received, disposed of, and pending; for small business employers, submit written intimation with receiving acknowledgment to the District Officer by April 30; use certified copies of Section 22 filings to defeat claims that the company concealed complaints.

Section 21 All 30 Sections of Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 Section 23