CIRCULAR
SEBI/HO/CFD/PoD-1/P/CIR/2024/134
October 07, 2024
To,
All Social Enterprises
All Recognized Stock Exchanges
All Recognized Depositories
All Merchant Bankers and Brokers registered with SEBI
All Social Impact Fund registered with SEBI
All Self-Regulatory Organizations for Social Impact Assessor
Sir / Madam,
Sub: Timelines for disclosures by Social Enterprises on Social Stock Exchange
(“SSE”) for FY 2023-24.
1. SEBI vide Circular SEBI/HO/CFD/PoD-1/P/CIR/2024/0059 dated May 27, 2024 had
prescribed outer timelines for annual disclosures and annual impact report under
Regulation 91C(1) and Regulation 91E(1) respectively of the SEBI (Listing
Obligations and Disclosure Requirements) Regulations, 2015 (“LODR
Regulations”) by Social Enterprises on Social Stock Exchange for FY 2023-24.
2. In partial modification to the said Circular, the outer timeline for annual disclosures
under Regulation 91C(1) and annual impact report under Regulation 91E(1) of
LODR Regulations by Social Enterprises on Social Stock Exchange, for FY 2023-
24 has been extended upto January 31, 2025.
3. A copy of this circular is available on SEBI website at www.sebi.gov.in under the
categories “Legal Framework → Circulars”.
Yours faithfully,
Yogita Jadhav
General Manager
Corporation Finance Department
Division of Policy and Development
+91 22 2644 9583
Email – yogitag@sebi.gov.in