Knowledge Centre

Official documents, reports & regulations

Everything on this site is drawn from SEBI's regulatory framework and exchange-published FAQs. For any clarification, SEBI's notifications should be treated as the final word.

Reporting Standard

The minimum reporting standard for social enterprises

Created by benchmarking elements from national and international measurement frameworks, in three sections.

1 · Strategic intent & goal setting

The social problem to be solved, the target segment to be served, and the approach to solve the problem.

2 · Social impact scorecard

Extent of target segment served, intensity of impact on the median individual, and dimensions of income, social equity and diversity.

3 · General information

Members of the governing body, demonstration of prior funding history, financials, registrations and licences.

Glossary

Key concepts, decoded

An NPO or For-Profit Social Enterprise that establishes primacy of social intent: engaged in one of 17 identified social activities, targeting underserved segments or low-performing regions, with at least 67% of activities (by 3-year average revenue, expenditure, or beneficiary base) qualifying as eligible activities to the target population.

A dematerialised instrument issued only by SSE-registered NPOs, for a specific eligible project with a specified duration. Zero coupon, no principal at maturity — the funder receives a social return. Minimum issue ₹50 lakh, minimum application ₹10,000, minimum subscription 75%.

The document containing all material disclosures — true and adequate for an informed decision. The draft version is filed with the SSE and made public for at least 21 days; the final version incorporates the SSE's observations, which stay valid for 6 months.

A Social Auditor is an individual registered with a self-regulatory organisation under ICAI (or another SEBI-specified agency) who has qualified NISM's certification programme. A Social Audit Firm employs Social Auditors and has a minimum three-year track record in social impact assessment.

A pay-for-success structure: the Outcome Funder grants money to the NPO after pre-agreed social metrics are delivered at pre-agreed rates, while a Risk Funder pre-finances operations and bears delivery risk, typically earning a small return on success.

A proposed ₹100 crore fund housed in NABARD to help all stakeholders navigate the SSE — its processes, instruments, and outcome/impact assessment — with 80G registration proposed so it can receive CSR donations.

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