Regulation 91E. Disclosures by a Social Enterprise in respect of social impact
Effective date 25.07.2022
91E. (1) A Social Enterprise, which is either registered with or has raised funds through a Social Stock Exchange or a Stock Exchange, as the case may be, shall be required to submit an to the Social Stock Exchange or the Stock Exchange in the format from time to time.
(2) The annual impact report shall be audited by a Social Audit Firm employing Social Auditor.
(3) The Social Stock Exchange(s) may specify parameters, in addition to those specified by the Board, which shall be required to be disclosed by a Social Enterprise on an annual basis.
Inserted vide the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Fifth Amendment) Regulations, 2022 dated 25.07.2022. To view the Notification, Click Here
1. NSE & BSE vide their Circular dated 31.07.2024 have revised their Annual Disclosures and Annual Impact Report filing formats, along with a guiding framework on logic model for integrating the theory of change in projects to be listed in SSE. To view the NSE Circular, Click here & for BSE Circular, Click here. To view the Return Form 2.1, Click here.
2. Refer SEBI Circular dated 19.09.2022 regarding framework on Social Stock Exchange. To view the Circular, Click here.
2. Refer SEBI Circular dated 19.09.2022 regarding framework on Social Stock Exchange. To view the Circular, Click here.
1. SEBI, NSE and BSE has vide it’s Circular dated 07.10.2024 and 08.10.2024 extended the timeline for submission of the Annual Impact Report to the SSE upto 31.01.2025 for the Financial Year 2023-24. To view the SEBI Circular, Click Here. To view the NSE Circular, Click Here. To view the BSE Circular, Click Here.
2.As per the SEBI Circular, Social Enterprises are required to submit Annual Impact Report to the SSE by 31st October, 2024 for the Financial Year 2023-24. Refer SEBI Circular dated 27.05.2024. To view the Circular, Click here.
2.As per the SEBI Circular, Social Enterprises are required to submit Annual Impact Report to the SSE by 31st October, 2024 for the Financial Year 2023-24. Refer SEBI Circular dated 27.05.2024. To view the Circular, Click here.
- Refer BSE Circular dated 16.01.2024 regarding SEBI (LODR) (Seventh Amendment) Regulations, 2023. To view the notification, Click here.
- Substituted by SEBI Notification dated 21.12.2023 regarding SEBI (LODR) (Seventh Amendment) Regulations, 2023. To view the notification, Click here.