SEBI Issues Circular on Enhanced Disclosure Requirements for Listed Entities

The Securities and Exchange Board of India (SEBI) has issued a circular mandating enhanced disclosure requirements for listed entities with respect to:

• Related party transactions and materiality thresholds
• Disclosure of whistleblower complaints received by the audit committee
• Detailed quarterly compliance reports on corporate governance
• ESG disclosure requirements under BRSR Core

The circular is effective from the quarter ending June 30, 2026.