Social Impact Assessment requirement replaces Social Audit designation for specified listing disclosures, changing the responsible professional role. Regulation 91E(2) of the Listing Obligations and Disclosure Requirements is amended by substituting the phrase requiring the social component to be 'audited by a Social Audit Firm employing Social Auditor' with a requirement that it be 'assessed by a Social Impact Assessment Firm employing Social Impact Assessor(s)'; the amendment takes effect on publication in the Official Gazette.