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        SEBI

        Regulation 14 - Disclosures

        Securities and Exchange Board of India (Share Based Employee Benefits) Regulations, 2014
        Chapter II
        SCHEMES - IMPLEMENTATION AND PROCESS

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        Disclosure obligations require boards to publish SEBI-specified details of employee share-based schemes alongside Companies Act disclosures. Regulation 14 requires the board of directors of a company implementing share based employee benefit schemes to disclose, in addition to Companies Act disclosures, the details of the scheme(s) as specified by SEBI, creating a dual-layer disclosure requirement of company-law and SEBI-prescribed scheme particulars.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Disclosure obligations require boards to publish SEBI-specified details of employee share-based schemes alongside Companies Act disclosures.

                              Regulation 14 requires the board of directors of a company implementing share based employee benefit schemes to disclose, in addition to Companies Act disclosures, the details of the scheme(s) as specified by SEBI, creating a dual-layer disclosure requirement of company-law and SEBI-prescribed scheme particulars.


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