Dutta Chandra Varshini
VIT-AP University
Abstract
Independent directors play an important role in maintaining transparency, accountability, and good corporate governance in companies. The Companies Act, 2013 strengthened their position by providing specific qualifications, duties, responsibilities, and safeguards for their independence. This article examines the role of independent directors in overseeing management, protecting shareholder interests, monitoring financial reporting, and supporting ethical decision-making. […]