Here are the post issue compliance requirements for NPO which has listed its securities on SSE.
| Particulars | For NPOs Registered on SSE | For NPOs with Listed Securities on SSE | Nature of Compliance |
|---|---|---|---|
| Annual Disclosures | Within 60 days from end of financial year (Format to be specified by SEBI) | Within 60 days from end of financial year (Format to be specified by SEBI) | Annual disclosures covering General, Governance and Financial aspects. |
| Quarterly Disclosures | Not Applicable | Within 45 days from end of each quarter (Format to be specified by SEBI) |
Statement showing: - Utilization of funds raised - Category-wise usage - Amount of unutilized funds remaining |
| Event-Based Disclosures | Not Applicable | Within 7 days of the event’s occurrence | Disclosure of any material event impacting planned outcomes or outputs, including steps taken by the Social Enterprise to address such events. |
| Policy for Determination of Materiality | Not Applicable | NPO must frame a policy for determining materiality and share it with the Social Stock Exchange | Ensures timely disclosure of significant developments. |
| Annual Impact Report | Submit an audited report by a Social Audit Firm (registered with SSE) within 90 days. | Same as for registered NPOs | The report must be audited by a social auditor and submitted in a SEBI-specified format and timeline. |
