Regulatory Alerts2023-07-11
Master Circular for Compliance with SEBI LODR Regulations, 2015 by Listed Entities
The Securities and Exchange Board of India issued this master circular to consolidate all applicable circulars regarding the Listing Obligations and Disclosure Requirements Regulations, 2015, effective until June 30, 2023. It rescinds previous individual circulars while preserving the validity of past actions and liabilities, and mandates stock exchanges and depositories to implement necessary monitoring systems. The document establishes a comprehensive chapter-wise framework covering uniform listing agreements, periodic non-financial and financial disclosures, annual reporting, event-based disclosures, and penalties for non-compliance.
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