CHAPTER 1: INTRODUCTION TO SOCIAL SECTOR ECOSYSTEM
Section – I Social Sector in India
Overview of Social Sector in India
Sustainable Development Goals (SDGs)
Concept of Social Enterprises (SE)
Taxonomy related to Social Enterprises
Social Intervention
International standards applicable for social development
Challenges of comparability faced by social sector organisations
Social Sector Landscape in India
Social Sector Inequities
Section – II Indian Financial Markets
Indian Financial Markets
Type of Securities
CHAPTER 2: SOCIAL STOCK EXCHANGE: INTRODUCTION, FUNDING STRUCTURES AND INSTRUMENTS
Concept of Social Stock Exchange
Stakeholders of Social Stock Exchange
Funding Structures
CHAPTER 3: REGISTRATION AND LISTING ON SOCIAL STOCK EXCHANGES
Registration process on Social Stock Exchanges
Rights, Obligations and Disclosures Document
Key Listing Guidelines
CHAPTER 4: UNDERSTANDING LOGIC MODEL IN SOCIAL PROGRAMS FOR SOCIAL IMPACT ASSESSMENT
Logical Framework Analysis for Social Enterprises
Key Components of LFA
The flow of Project/ Program design under Logic Model
Developing the Logical Framework Matrix
Logical Framework Matrix
CHAPTER 5: SOCIAL IMPACT ASSESSMENT AND SOCIAL IMPACT ASSESSORS
Evolution of Social Impact Assessment
Principles of Impact Assessment
Social Impact Assessors
Social Impact Assessment (Audit) Standards
List of Social Impact Assessment (Audit) Standards (SAS)
Social Impact Assessment Standard (SAS) Framework
Social Impact Assessment Process
Impact Assessment Evidence
Social Impact Assessment Engagement
Social Impact Assessment Quality Control for Social Impact Assessor/ Audit firm
Field level research agency and/or subject matter experts
Challenges related to Social Impact Assessment
Use of Technology in Social Impact Assessment
Social Impact Assessment Report
Impact Assessment Conclusions
CHAPTER 6: SOCIAL IMPACT ASSESSMENT FRAMEWORKS, TECHNIQUES AND STANDARDS
Introduction to Social Impact Assessment Frameworks
Other Guidelines and Tools for Impact Assessment
CHAPTER 7: SOCIAL IMPACT ASSESSMENT REPORTING
Social Impact Assessment
Different organisational models for structuring evaluation
Impact Reporting
Issues or Challenges in conducting SIA
CHAPTER 8: SOCIAL IMPACT ASSESSMENT (CASE STUDIES)
Case Study on Draft Social impact assessment Standard (SAS) 500: Ensuring environmental sustainability, addressing climate change including mitigation and adaptation, forest and wildlife conservation
Case Study on Draft Social impact assessment Standard (SAS) 200: Promoting health care including mental healthcare, sanitation and making available safe drinking water
Case Study on Draft Social impact assessment Standard (SAS) 400: Promoting gender equality, empowerment of women and LGBTQIA+ communities
Case Study on Draft Social Impact Assessment Standard (SAS) 1300: Promotion of Financial Inclusion
Case study on Affordable Housing on Draft Social Impact Assessment Standard (SAS) 1100: Slum area development, affordable housing and other interventions to build sustainable and resilient cities
CHAPTER 9: DISCLOSURE NORMS, REPORTING REQUIREMENTS BY SOCIAL IMPACT ASSESSOR AND PENALTIES
Disclosures as per SEBI ICDR Regulations
Disclosures norms under SEBI LODR Regulations
Penalties as per the SEBI Act, 1992
CHAPTER 10: TAXATION
Introduction
Deduction under section 80G of Income Tax Act
Exemptions for Social Enterprises
CHAPTER 11: KEY REGULATIONS
SEBI Act 1992
SEBI Issue of Capital and Disclosure Requirements Regulations, 2018
SEBI Listing Obligations and Disclosure Requirements Regulations, 2015
Prevention of Money-Laundering Act, 2002
SEBI Prevention of Fraudulent and Unfair Trade Practices Regulations, 2003
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