SEBI enhances disclosure and governance requirements of listed entities
The Securities and Exchange Board of India (SEBI) recently amended the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (LODR) by way of its notification dated 14 June 2023 has notified SEBI (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2023 (LODR Amendment). The LODR Amendment comes riding on the back of consultation papers issued by SEBI in the past, recommendations of which were recently approved for amendment in the SEBI board meeting.