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<h1>Listed entities must establish a whistleblower policy under Regulation 62J to protect employees reporting concerns.</h1> Regulation 62J of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 mandates that listed entities with non-convertible debt securities establish a vigil mechanism or whistleblower policy. This mechanism allows directors and employees to report genuine concerns while ensuring safeguards against victimization. It also provides direct access to the chairperson of the audit committee in appropriate or exceptional cases.