CAIRR Update August 1, 2024

01/08/2024

Summary of the BSE and NSE Circulars dated 31/07/2024.

This circular is integrated in our free-to-use website ca2013.com.

Revision in forms and reports to be filed by Social Enterprises

The Social Stock Exchange Advisory Committee (SSEAC) has revised the formats for filing Annual Disclosures and Annual Impact Report by Social Enterprises in the manner as provided below:

1. Form 1A: Annual Self-Disclosure Report (covering general and governance disclosure aspects that are not dependent on statutory financial audit)
2. Form 1B: Annual Self-Disclosure Report (covering disclosures of general, governance and finance aspects that have a reference to audited financial statements) and Annual Social Impact Report by Social Enterprise (Report to be prepared Annually by Social Enterprises for significant Social Projects/programs not funded through Listing on SSE).
3. Form 2.1: Annual Social Impact Report by Social Enterprise (Report to be prepared Annually by Social Enterprises for Social Projects/programs funded by security listed on SSE).
4. Guiding Framework on Logic Model for integrating Theory of Change in projects to be listed in Social Stock Exchange.

The formats for the forms are provided as annexures in the circular.

Click here to view the BSE Circular.

Click here to view the NSE Circular