What is the full form of COB in corporate?

The full form of COB in a corporate context is "Close of Business." This term refers to the end of the business day, typically around 5:00 PM local time or 5:00 PM Eastern Standard Time (EST) in the United States, depending on the company's standard operating hours. COB is commonly used in professional communication to set deadlines, indicating that a task or response is expected to be completed by the end of the workday.