Material event disclosure: Social enterprises must promptly report material impacts on planned outputs to exchanges and provide ongoing updates. Social enterprises with listed designated securities must adopt and disclose a board approved materiality policy, authorize Key Managerial Personnel to determine materiality and make disclosures, and disclose any event materially affecting planned outputs to the exchange with details, impact assessment, remedial steps, timely updates while material, specific responses to exchange queries, and public posting of disclosed information on their website.