(b) Position of director - no distinction drawn in companies act between non executive and executive director. But intuitively we know there has to be difference. Non excutetive directors may not participate everytime in the management and mostly attend the board meeting however executive directors tend to have more invomenent in the daily operation of the company. even though there are difference in involvement, The act doesn't even mention the the difference so reinforces that all directors owe a duty of ocmptenence