2024-12-31
The Securities and Exchange Board of India (SEBI) issued this circular to implement recommendations from an Expert Committee aimed at facilitating ease of doing business for listed entities. It introduces an Integrated Filing system for quarterly governance and financial disclosures, updates eligibility and service restrictions for Secretarial Auditors, and establishes guidelines for disclosing Employee Benefit Scheme documents. Additionally, the circular mandates system-driven disclosures for shareholding patterns and credit ratings while incorporating consequential changes to the SEBI Master Circular on LODR compliance.