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BRSR CORE ASSURANCE & DISCLOSURE SEBI has come up with Circular No. SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122 dated 12th July 2023 where it has revised format of BRSR and provided glidepath for implementation of BRSR Core Assurance for listed entities as well as Value Chain partners. Following table can be referred for easy understanding of the applicability. Applicability of

India has been rapidly emerging as one of the preferred countries for foreign Investment. The inflow of Foreign Direct Investment has increased 20 fold in last 20 years. As per Ministry of Commerce and Industry, India gets the highest annual FDI inflow of USD 83.57 billion in FY21-22.[1] The year 2020 – 21 were few

Introduction: Corporate Social Responsibility popularly known as “CSR” can be a game changer by becoming a powerful mechanism to contribute positively to the upliftment of the society or the nation as a whole in various parameters. Although the Companies Act, 2013 creates a regulatory mandate on certain eligible Companies to mandatorily spend 2% of their

To enable investors to make well-informed investment decisions, timely, adequate, and accurate disclosure of information on an ongoing basis is of utmost importance. Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (hereinafter referred to as “LODR Regulations” or “LODR”), requires listed entities to disclose material events or information to the stock exchanges. The

Background: Generally speaking, verification of reported events or information which may have material effect on the listed entity is essential to avoid establishment of a false market sentiment or impact on the securities of the entity. In recent years, a growing influence on market sentiments is being noticed of not just print media, but also

Background: Regulation 30(1) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements), Regulations, 2015 [‘LODR Regulations’] requires listed entities to disclose material information to stock exchanges. Regulation 30(4) states the criteria that listed entities should see to determine what would be considered as material information /event. Earlier barring certain events / information

Many times, we come across agreements or contracts that do not provide for confidentiality clauses. Does this mean that the Parties to the agreement are not bound to protect the secrecy of the agreement? The principle of breach of confidence can rescue the aggrieved party in such untoward situations. This write-up expounds on this principle