Member

S. Badri Narayanan

Chartered Accountant, Company Secretary, Lawyer

S. Badri Narayanan, by profession, is a qualified Chartered Accountant, Company Secretary and a Lawyer. He had completed his law from the prestigious Faculty of Law, University of Delhi, and also holds a Masters in Commerce (First Division) from University of Delhi. 
 
He also has done certifications in Forensic Accounting and Fraud Detection, Sustainability Reporting, French Language Certification among others. His passion for learning motivates him to learn, unlearn and re-learn and to keep a ever broadened perspective on challenges and solutions.
 
S. Badri Narayanan is a seasoned professional with extensive expertise in the fields of Insolvency and Bankruptcy Code (“IBC”) and Environmental, Social, and Governance (“ESG”) practices. His key highlights include successfully handling and advising on statutory audits of listed entities with substantial balance sheet sizes, corporate insolvency resolution of companies with significant debt exposure, and multiple successful liquidation assignments. He has also been involved in transaction reviews under IBC, resolution plan advisory, and OTS settlement for companies with substantial debt exposure.
 
Contributed significantly to the professional and international community through articles published in prestigious journals such as ICAI, ICSI, FTCCI Review, Director’s Today, and International Corporate Rescue. As a regular guest faculty for esteemed institutions like the Indian Institute of Banking & Finance, ICSI IIP, NISM, and ICAI SRSB, he has trained numerous professionals in the intricacies of IBC and sustainability reporting. His frequent interaction with Bankers, IPs and Lawyers, allow him to understand and evaluate the challenges and required improvisations in IBC from a multistakeholder approach.
 
Actively participated in various industrial and professional conferences, showcasing his expertise in IBC specialization, including end-to-end Corporate Insolvency Resolution Process (CIRP), liquidation supervision, legal function supervision, compliance oversight, and dealings with regulators and bankers.
 
Insolvency and restructuring exposure includes the successful resolution of entities in diverse sectors, such as steel manufacturing, thermal coal and gas based power plants, and commissioning solutions, with varying debt exposures. He has also handled liquidation processes for entities in the power sector and EPC contractor domains. His engagements include cases with landmark judicial precedents in the insolvency domain. Additionally, he is an Special Invitee to the Committee on Bankruptcy and Insolvency of ICAI (“CIBC”) for the year 2023-24, where he contributes immensely towards academic endeavours on IBC and was co-host and panel moderator in ICAI’s inaugural overseas International Convention on Insolvency, “Resolve 2023” which was held in Singapore in August 2023. Further, he has reviewed many publications on IBC for CIBC.
 
Specialization in ESG practices is evident through his role as an author and guest faculty for the Institute of Chartered Accountants of India (“ICAI”), where he has contributed to the development of Sustainability Reporting Maturity Model v.2, revision of BRSR course module and teaching CAs on various aspects such as assurance of sustainability reports, green financing, BRSR etc. He plays a crucial role for ICAI in review of sustainability and annual reports of Corporates for the purpose of evaluation for diverse purposes. 
 
Proactive involvement in building and revising sustainability reporting frameworks, his contribution to FAQs, and his role as a sensitization agent for Boards on sustainability underline his commitment to ESG principles. He has assisted clients in end-to-end sustainability reporting, including policy formulation, BRSR reporting, validation of ESG parameters, and integration into annual reports, demonstrating a holistic approach to ESG practices. Additionally, he is a certified Social Auditor.