Appreciation/year end compulsory leave policy - How do different organisations accommodate these leaves?

Can anyone help me with appreciation/year end compulsory leave policy.
How do different organisations accommodate these leaves? Please mention source/ org name as well.

Hi Srishti,
Why do you want such a compulsion on leave at year end is point to be considered?
No organization follows as per me such a policy on compulsory leave, but has different categories in leave which shall at the end of the year lapse or get carried forward.
You can only request employees to plan their leave for your operational convenience,beyond emergencies.