Regulation 91E - Disclosures by a Social Enterprise in respect of social impact - Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015

1 [Disclosures by a Social Enterprise in respect of social impact 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 annual impact report 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 2 [ assessed by a Social Impact Assessment Firm employing Social Impact Assessor(s) ] . (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. ] ************** NOTES:- 1. Inserted vide F. No. SEBI/LAD-NRO/GN/2022/88 dated 25-07-2022 2. Substituted vide Notification No. SEBI/LAD-NRO/GN/2023/161 dated 21-12-2023 before it was read as, audited by a Social Audit Firm employing Social Auditor