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of The securities regulator issued a circular updating the Social Stock Exchange framework to reflect recent amendments to the ICDR and LODR regulations; it revises NPO eligibility (types of Indian trusts, societies, and section-8 companies), prescribes annual disclosures (governance, operations, financials, top donors, program-wise utilization) with filing timelines, requires Social Enterprises that raised funds via the SSE to submit an Annual Impact Report by specified deadlines, mandates Social Impact Assessor review of AIRs and coverage of 67% of prior year program expenditure for significance, and directs exchanges and depositories to implement systems and changes immediately.
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