Vide notification dated July 25, 2022, SEBI ICDR Regulations, SEBI LODR and SEBI AIF were amended to provide a broad framework for SSE. In terms of the said amendment, a detailed framework on SSE is provided by the SEBI vide Circular issued today. Circular is divided into following sections

A] Minimum requirements to be met by a Not-for-Profit Organization (NPO) for registration with SSE in terms of Regulation 292F of the ICDR Regulations

B] Minimum Initial Disclosure Requirement for NPOs raising funds through the issuance of Zero Coupon Zero Principal Instruments in terms of Regulation 292K(1) of the ICDR Regulations

C] Annual disclosure by NPOs on SSE which have either raised funds through SSE or are registered with SSE in terms of Regulation 91C of the LODR Regulations

D] Disclosure of Annual Impact Report by all Social Enterprises which have registered or raised funds using SSE in terms of Regulation 91E of the LODR Regulations

E] Statement of utilisation of funds in terms of 91F of the LODR Regulations

https://www.sebi.gov.in/legal/circulars/sep-2022/framework-on-social-stock-exchange_63053.html