Notification No. SEBI/LAD-NRO/GN/2024/217; Dated: 11.12.2024
SEBI has notified the SEBI (Issue and Listing of Non-Convertible Securities) (Third Amendment) Regulations, 2024. A new regulation 12A relating to ‘Issuance of Environment, Social and Governance Debt Securities’ has been inserted. It states that an issuer desirous of issuing and listing of Environment, Social and Governance Debt Securities (ESG Debt Securities) must comply with conditions as may be specified by the Board. Further, the term ‘ESG Debt Securities’ has been defined.
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