SEBI recently released Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2023 implementing various regulatory changes including filling vacancy in the office of the Compliance Officer at the earliest and in any case not later than three months, adherence to disclosure obligations of a high value debt listed entity which has listed its specified securities and non-convertible debt securities on a ‘comply or explain’ basis until March 31, 2024, approval by the shareholders in a general meeting at least once in every five years from the date of their appointment or reappointment of directors other than Whole-Time Director, Managing Director, Manager, Independent Director or a Director retiring as per the sub-section (6) of section 152 of the Companies Act, 2013, nominee directors of financial institutions or government or RBI and directors appointed by a Tribunal or court, filling of vacancy in the office of Chief Executive Officer, Managing Director, Whole Time Director or Manager, Chief Financial Officer by the listed entity at the earliest and in any case not later than three months, material events for disclosure, time-limit for disclosure of material information / events to stock exchange(s), special resolution for special rights to shareholder and Disclosure requirements for certain types of agreements binding listed entities among other things.

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