Director, Khan Moha. Yusuf Directors refer to the part of the collective body known as the Board of Directors, that is responsible for controlling, managing and directing the affairs of a company. Directors are considered the trustees of the company’s property and money, and they also act as the agents in transactions that are entered into by them on behalf of the company. Directors are expected to perform their duties and obligations as rationally diligent persons with skill, knowledge, and experience as the person carrying out functions of a director and of that himself. Directors are responsible for controlling, managing and directing the affairs of a company. He/She plays multiple roles in the company. Hence, a director plays several roles in a company, as an agent, as an employee, as an officer and as a trustee of the company.