SEBI/HO/CFD/CFD -PoD -2/CIR/P/2024/185

CIRCULAR SEBI/HO/CFD/CFD -PoD -2/CIR/P/2024/185 To, All listed entities that have listed their specified securities All Recognized Stock Exchanges All Depositories The Institute of Company Secretaries of India (ICSI) Madam / Sir, Sub: Implementation of recommendations of the Expert Committee for facilitating ease of doing business for listed entities The recommendations of the Expert Committee 1 that was set up to inter-alia review the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("LODR Regulations" or "LODR") from the point of view of facilitating ease of doing business for listed entities were approved by the SEBI Board and amendments to the LODR Regulations have been published in the Gazette of India on December 13, 2024 (link) . Consequently, this circular is being issued to give effect to certain recommendations of the Expert Committee and carry out consequential changes to the provisions of SEBI Master Circular dated November 11, 2024 , on compliance with the LODR Regulations by listed entities ("Master Circular") , the details of which are given in the subsequent paragraphs. Integrated Filing In order to facilitate ease of filing and compliance for listed entities, it has been decided to introduce Integrated Filing , in terms of regulation 10(1A) of the LODR Regulations , for the following Governance and Financial related periodic filings required under the LODR , which shall be applicable for the filings to be done for the quarter ending 31 st December 2024 and thereafter: 1 Expert Committee for facilitating ease of doing business and harmonization of the provisions of the ICDR and LODR Regulations. The report of the Expert Committee can be accessed here . December 31, 2024 The format of quarterly Integrated Filing i.e., Integrated Fi

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