SEBI Issues Master Circular on LODR Compliance

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  • Last Updated on 1 February, 2026

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SEBI LODR Master Circular

Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026, Dated: 30.01.2026

The Securities and Exchange Board of India (SEBI) has notified a Master Circular consolidating all operative circulars issued under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as updated up to December 30, 2025. The Master Circular serves as a single reference point for disclosure and compliance requirements applicable to listed entities and market infrastructure institutions.

1. Consolidation of Disclosure and Compliance Framework

The Master Circular brings together various circulars governing periodic, event-based, and annual disclosures, thereby streamlining the compliance framework under the LODR Regulations. By consolidating existing instructions, SEBI aims to improve regulatory clarity and ease of reference for stakeholders.

2. Coverage of Financial Reporting and Governance Requirements

The circular comprehensively covers requirements relating to financial statements and reporting, related party transactions, and corporate governance norms, including board composition, committee requirements, and oversight mechanisms prescribed for listed entities.

3. Business Responsibility and Sustainability Reporting (BRSR)

The Master Circular also consolidates provisions relating to Business Responsibility and Sustainability Reporting (BRSR), reinforcing SEBI’s focus on transparency, ESG disclosures, and responsible business conduct by listed companies.

4. Applicability to Market Participants

The consolidated instructions are applicable to listed entities, stock exchanges, depositories, and other specified stakeholders, ensuring uniform compliance across the securities market ecosystem.

5. Compliance Implications

Listed entities and other concerned participants should review and align their compliance processes with the consolidated Master Circular to ensure adherence to the updated disclosure and governance requirements under the LODR Regulations.

Click Here To Read The Full Circular

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied