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<h1>SEBI Amends LODR Regulations: Integrated Filing for Listed Entities, Effective December 2024, Streamlining Compliance and Disclosures.</h1> The Securities and Exchange Board of India (SEBI) issued a circular implementing recommendations from an Expert Committee to facilitate ease of doing business for listed entities by amending the LODR Regulations. Key changes include the introduction of Integrated Filing for governance and financial disclosures, applicable from the quarter ending December 31, 2024. The circular also outlines requirements for secretarial auditors, guidelines for disclosing employee benefit scheme documents, and a single filing system. Stock Exchanges are tasked with implementing system-driven disclosures and monitoring compliance. The circular aims to streamline processes and ensure compliance with updated regulations.