2025-09-19
The Securities and Exchange Board of India (SEBI) has issued a circular amending the Social Stock Exchange framework to align with recent updates to the ICDR and LODR Regulations. The document specifies revised eligibility criteria for Non-Profit Organizations, including mandatory registration under specific Indian laws, and mandates detailed annual disclosures on governance, financials, and social impact. Additionally, it requires Social Enterprises to submit Annual Impact Reports assessed by Social Impact Assessors by October 31st each year.