Taxmann's Analysis | SEBI Amends LODR Regulations – Tightens Governance Norms for HVDLEs and SMEs
About this ebook
‣ Extended RPT Compliance for SMEs – Understand how mid-sized SMEs must now adopt stronger governance over Related Party Transactions, with tighter thresholds and defined materiality.
‣ New Corporate Governance Norms for HVDLEs – Get insights into Chapter VA's introduction, which mandates board-level oversight, key committee formations, whistle-blower frameworks, and enhanced reporting obligations.
‣ Board & Committee Reforms – Learn about SEBI’s stringent norms on board composition, age limits, director tenure, and audit/NRC/risk/stakeholder committee structures tailored for HVDLEs.
‣ Governance for Unlisted Subsidiaries & Secretarial Compliance – Discover the extended governance framework for unlisted material subsidiaries and new audit/reporting duties for listed debt issuers.
‣ Impact on Investors and Market Confidence – See how these reforms aim to safeguard stakeholder interests, ensure accountability, and strengthen trust in India’s debt and SME markets.
This regulatory overhaul reflects SEBI's commitment to aligning India’s listing standards with global best practices while adapting to the evolving nature of debt markets and SME participation.
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