
Building Transparency: Role of Disclosure Management
A closer look at financial and non-financial disclosures, why organizations need it, and how they support transparency and compliance.
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Articles, posts, insights, opinions, factoids or musings with SEBI LODR

A closer look at financial and non-financial disclosures, why organizations need it, and how they support transparency and compliance.

Financial disclosures, their importance, purpose, and benefits in strengthening compliance, accountability and stakeholder confidence.

Insights into financial disclosure management and their role in risk management, investor trust and sustainable growth.

Non-financial disclosures highlight risks that have the potential to impact financial performance long term along with sustainability impact.
A centralized repository of past and future disclosures maintained in a secure, digital space is critical for central access, reporting and versioning.
Adverse reports, non-financial events, RPTs, directorial interests, governance issues, KMP changes, litigations, complaints, ESG risks.
Typical categories include Corporate Laws, Securities Market Laws or ESG and Climate-Related Disclosure Frameworks
Issues to be disclosed, the targets of the disclosures and the manner of disclosure continue to increase in complexity.

SEBI has introduced a fresh wave of amendments to the Listing Obligations and Disclosure Requirements (LODR), reshaping how companies may approach approval, disclosure and monitoring of RPTs.

Related Party Transactions are not inherently bad are often essential to growth and efficiency. But opaque practices and inadequate oversight can make them a company’s biggest governance liability.

To simplify certain types of recurring or routine Related Party Transactions, regulatory frameworks permit Omnibus Approvals which have certain associated requirements to obtain and track.

Related Party Transaction (RPT) is any exchange of resources, services or obligations between a company and another party with whom it shares a pre-existing relationship. They matter significantly.
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