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<h1>SEBI Mandates Listed Companies to Disclose COVID-19 Impact as per Listing Regulations 2015 for Transparency.</h1> The Securities and Exchange Board of India (SEBI) issued a circular advising listed entities to disclose the material impact of the COVID-19 pandemic under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. SEBI emphasizes the importance of timely and comprehensive disclosure of the pandemic's effects on business operations, financial conditions, liquidity, and other relevant factors. Entities are encouraged to provide regular updates and ensure non-selective disclosure. The circular outlines specific areas for disclosure, such as business impact, operational status, financial resources, and supply chain disruptions. This directive is effective immediately, with stock exchanges instructed to inform all listed entities.