SEBI by way of a Circular dated May 27, 2024, has prescribed that the Not for Profit Organisations (‘NPOs’) registered on Social Stock Exchange (‘SSE’), including the NPOs whose securities are listed on SSE, are required to make annual disclosures to the SSE on matters specified under the SEBI Circular dated September 19, 2022, October 31, 2024, for the Financial Year 2023-24, in terms of Regulation 91C (1) of the Securities Exchange Board of India (Listing Obligations and Disclosures Requirements) Regulations, 2015 (‘SEBI LODR Regulations’).
Further, in terms of Regulation 91E (1) of SEBI LODR Regulations, social enterprises which have registered or raised funds through SSE are required to submit Annual Impact Report to SSE by October 31, 2024, for the financial year 2023-24.