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 specified by the Board 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
Refer SEBI Circular dated 19.09.2022 regarding framework on Social Stock Exchange. 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.