Key managerial personnel (KMP)
ESG & GovernanceThe senior officers named by law as responsible for running a company: the CEO or managing director, whole-time directors, the company secretary and the CFO.
Section 2(51) of the Companies Act defines KMP, and companies can designate others. KMP are related parties under the accounting and listing rules, their pay must be disclosed, and their appointments and exits must be reported. Under LODR, vacancies in KMP roles such as the CEO, CFO and company secretary must be filled within set time limits. Frequent changes in KMP, especially the CFO, are a warning sign.
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