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....tings" means the rating products that are marketed as opinions about an issuer or a security, regarding its ESG profile or characteristics or exposure to ESG risk, governance risk, social risk, climatic or environmental risks, or impact on society, climate and the environment, that are issued using a defined ranking system of rating categories, whether or not these are explicitly labelled as "ESG ....

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....ferred expenditure not written off, including miscellaneous expenses not written off; (e) "issuer" means any person who is, or whose securities are, rated or proposed to be rated by an ESG rating provider; 3[****] (f) "promoter" shall have the meaning assigned to it in Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018 4[;]] 5[(g) "su....