Social Stock Exchange framework requires NPOs and social enterprises to meet registration, disclosure, and audited impact-reporting standards. The circular establishes a regulatory structure for a Social Stock Exchange requiring NPOs, Social Enterprises and Social Impact Funds to meet eligibility criteria (Indian registration, valid tax certificates, minimum three-year track record, and minimum fund flows) and to comply with standardized initial disclosures for fundraising and annual/quarterly reporting. Registered entities must publish audited financials, governance and operational disclosures, and SEs must file a duly audited Annual Impact Report detailing strategy, baseline, metrics, beneficiary validation, risks and mitigation; Social Auditors must audit AIRs.
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.
Social Stock Exchange framework requires NPOs and social enterprises to meet registration, disclosure, and audited impact-reporting standards.
The circular establishes a regulatory structure for a Social Stock Exchange requiring NPOs, Social Enterprises and Social Impact Funds to meet eligibility criteria (Indian registration, valid tax certificates, minimum three-year track record, and minimum fund flows) and to comply with standardized initial disclosures for fundraising and annual/quarterly reporting. Registered entities must publish audited financials, governance and operational disclosures, and SEs must file a duly audited Annual Impact Report detailing strategy, baseline, metrics, beneficiary validation, risks and mitigation; Social Auditors must audit AIRs.
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