| 74 Annual Report | 2025-2026 All the Directors made significant contributions in ensuring ethical standards and the statutory as well as regulatory compliances. The Members of the NRC also agreed that the financial performance of the Company over the years is satisfactory and the Board as a whole played a great role in the development of the Company. RISK MANAGEMENT POLICY The Board of the Company has adopted the Risk Management Policy based on the recommendation of the Risk Management Committee in order to assess, monitor and manage risk throughout the Company. Risk is an integral part of the Company’s business and sound risk management is critical to the success of the organization. CORPORATE SOCIAL RESPONSIBILITY (CSR) In compliance with Section 135 of the Companies Act, 2013 read with the Companies (Corporate Social Responsibility Policy) Rules, 2014, the Company has established the Corporate Social Responsibility Committee (CSR Committee) and the composition and the function thereof are mentioned in the Corporate Governance Report. The annual report on Corporate Social Responsibility activities, as required under Sections 134 and 135 of the Companies Act, 2013 read with Rule 8 of the Companies (Corporate Social Responsibility Policy) Rules, 2014 and Rule 9 of the Companies (Accounts) Rules, 2014, is provided in the Annexure IV and forms part of this Report The Board adopted the CSR Policy, formulated and recommended by the CSR Committee and the same is available on the Company’s website at https://www.arohan. in/wp-content/themes/arohan/resources/corporate-socialresponsibility-policy.pdf DETAILS OF SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS OR COURTS OR TRIBUNALS IMPACTING THE GOING CONCERN STATUS AND COMPANY OPERATIONS IN FUTURE During the financial year under review, there were no significant or material orders passed by any regulator, court or tribunal which would impact the going concern status of the company or its operations in future. DEPOSITS The Company is a non-deposit taking NBFC-MFI and has not accepted any deposit as defined in the Companies Act, 2013. INFORMATION REQUIRED UNDER SEXUAL HARASSMENT OF WOMEN AT WORKPLACE (PREVENTION, PROHIBITION & REDRESSAL) ACT, 2013 The Company is committed to providing a safe and harassment-free workplace for every individual working in the Company premises. The Company always endeavors to create and provide an environment that is free from any discrimination and harassment. The policy on prevention of sexual harassment at workplace aims at prevention of harassment of employees, whether permanent, temporary, ad-hoc, consultants, interns or contract workers irrespective of gender, and lays down the guidelines for identification, reporting and prevention of undesired behavior. The Company has duly constituted an Internal Complaints Committee to redress complaints received regarding sexual harassment. The Company has also complied with the provisions relating to the constitution of Internal Complaints Committee under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013. During the financial year under review: (a) Number of complaints of sexual harassment received: 13 (b) Number of complaints disposed of during the year: 9 (c) Number of cases pending for more than ninety days: 0 COMPLIANCE WITH CHAPTER VI OF CODE ON SOCIAL SECUIRTY, 2020 (PREVIOUSLY MATERNITY BENEFIT ACT, 1961) The Company has complied with the applicable provisions related to maternity benefit as provided under Chapter VI Code on Social Security, 2020 (previously Maternity Benefit Act, 1961) and the rules made thereunder, to the extent applicable to the Company, during the financial year under review. INTERNAL FINANCIAL CONTROLS The Company has in place adequate and effective internal financial controls with reference to financial statements. Director’s Report
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