SECURITIES AND EXCHANGE BOARD OF INDIA (SEBI) (LODR) (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) (SEVENTH AMENDMENT) REGULATIONS, 2023
No. SEBI/LAD-NRO/GN/2023/161.— In exercise of the powers conferred by section 11, sub-section (2) of section 11A and section 30 of the Securities and Exchange Board of India Act, 1992 (15 of 1992) read with section 31 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956), the Board hereby makes the following regulations to further amend the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, namely:-
- These regulations may be called the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Seventh Amendment) Regulations, 2023.
- They shall come into force on the date of their publication in the Official Gazette.
- In the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 –
I. in regulation 91E, in sub-regulation (2), the words “audited by a Social Audit Firm employing Social Auditor” shall be substituted with the words and symbols “assessed by a Social Impact Assessment Firm employing Social Impact Assessor(s)”.
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