Change in nomenclature from 'social auditor' to 'social impact assessor' is not just replacement of words but overall change in the way of working of NPO. It's not just about verifying whether utilisation was done for the purpose but it is more .
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Addressing the media after a board meeting that finalised key decisions, Buch said in the wake of the high pricing of IPOs, retail investors will be better off investing after the dust settles down post-debut in the secondary market.
Sebi said it has also permitted NPOs to disclose past social impact report in the fundraising document as per their existing practice subject to disclosure of key parameters such as number of beneficiaries, cost per beneficiary and administrative overhead.