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of <h1>SEBI's Fifth Amendment Enhances Disclosure Rules for Social Enterprises on Stock Exchanges, Boosting Transparency and Accountability.</h1> The Securities and Exchange Board of India (SEBI) has issued the Fifth Amendment to the Listing Obligations and Disclosure Requirements Regulations, 2022. This amendment introduces new provisions related to social enterprises, including both For Profit Social Enterprises and Not for Profit Organizations. It mandates these entities to comply with specific disclosure requirements and obligations when listed on Social Stock Exchanges. Key regulations include annual disclosures, impact reporting, and fund utilization statements. Social Enterprises must establish a materiality policy and disclose significant events to relevant exchanges. The amendment aims to enhance transparency and accountability in the operations of social enterprises.
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