Practice Area


Published On

October 20, 2023


Ronodeep Dutta , Suhana Islam Murshedd


We are happy to bring to you the October 2023 edition of the nota bene, where we have discussed the significant changes introduced to the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“LODR Regulations”) through the SEBI (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2023 (“Amendment Regulations 2023”).

These Amendment Regulations follow several consultation papers issued by SEBI earlier this year seeking stakeholder responses on the many corporate governance related proposals that it sought to implement. The Amendment Regulations have been made effective with effect from 14 July 2023, unless otherwise specifically provided therein. The said amendments are of significance particularly, in the light of many references received by SEBI regarding inadequate, inaccurate, and delayed disclosures by a few listed entities.

In this edition of the nota bene, we have discussed certain key amendments made to the LODR Regulations, which in our view has far reaching impact on a listed entity’s corporate governance framework.