Companies may soon have to compulsorily make non-financial disclosures to their shareholders...These include disclosures on diversity profile of their employees, representation of disabled people, practices on labour and environment as well as promotion of literacy, education and health...Companies will be mandated to include these non-financial disclosures in their annual reports...the Institute of Company Secretaries of India (ICSI) will shortly come out with a first-of-its-kind ‘Secretarial Standard on Non-Financial Disclosures’, which is expected to be made mandatory by the Government.