Do SEBI LODR requirements related to disclosures of acquisitions apply to unlisted entities?
SEBI LODR regulations require disclosure of direct/ indirect acquisition in a company if shares or voting rights aggregating to twenty per cent or more.
Is disclosure required for an event that impacts a subsidiary that is not material?
Management of the disclosures in relation to material subsidiaries vs events that are material to the listed entity.
Why does disclosure management require a centralised system?
A centralized repository of past and future disclosures maintained in a secure, digital space is critical for central access, reporting and versioning.
What events and matters require disclosures?
Adverse reports, non-financial events, RPTs, directorial interests, governance issues, KMP changes, litigations, complaints, ESG risks.
Which are the key regulatory frameworks requiring disclosures?
Typical categories include Corporate Laws, Securities Market Laws or ESG and Climate-Related Disclosure Frameworks
Do disclosures really need processes and systems?
Issues to be disclosed, the targets of the disclosures and the manner of disclosure continue to increase in complexity.
