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of <h1>SEBI Issues Guidance on Board Evaluation for Listed Entities, Enhancing Corporate Governance Under Companies Act, 2013.</h1> The circular issued by the Securities and Exchange Board of India (SEBI) provides guidance on Board Evaluation for listed entities, as mandated by the Companies Act, 2013, and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. It addresses the nascent stage of Board evaluation in India and aims to clarify the process for entities. The guidance note outlines key aspects such as evaluation subjects, processes, feedback mechanisms, action plans, disclosure requirements, evaluation frequency, responsibilities, and periodic review. It emphasizes improving corporate governance and performance through structured evaluation processes involving internal and external assessments. The circular is intended to guide entities without interpreting legal provisions.
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