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    <title>Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Fifth Amendment) Regulations, 2022</title>
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    <description>Chapter IX-A imposes listing and disclosure obligations on social enterprises: For Profit Social Enterprises must follow disclosure requirements applicable to their listing segment; Not for Profit Organizations registered on the Social Stock Exchange must make annual disclosures to the exchange within a prescribed period. Social Enterprises must adopt a published materiality determination policy, designate Key Managerial Personnel for materiality and disclosure, report events materially affecting planned outputs promptly with ongoing updates, and publish such disclosures on their website. Annual impact reports must be audited by a Social Audit Firm; listed Not for Profit Organizations must submit quarterly utilisation statements and keep unutilised funds in a separate bank account.</description>
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      <description>Chapter IX-A imposes listing and disclosure obligations on social enterprises: For Profit Social Enterprises must follow disclosure requirements applicable to their listing segment; Not for Profit Organizations registered on the Social Stock Exchange must make annual disclosures to the exchange within a prescribed period. Social Enterprises must adopt a published materiality determination policy, designate Key Managerial Personnel for materiality and disclosure, report events materially affecting planned outputs promptly with ongoing updates, and publish such disclosures on their website. Annual impact reports must be audited by a Social Audit Firm; listed Not for Profit Organizations must submit quarterly utilisation statements and keep unutilised funds in a separate bank account.</description>
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