Employee Stock Option Plans (ESOPs) are a powerful tool for attracting and retaining talent, but they come with intricate valuation challenges. One of the most critical factors affecting ESOP valuation is the vesting schedule—the timeline over which employees earn their stock options.

Security is one of the most important issues in any setting, a home, school, hospital, malls, social gatherings, et al.

The regulatory framework governing listed entities in India mandates a high standard of transparency and accountability.

What Every Issuer, Promoter and Merchant Banker Must Know

On January 2025, the Reserve Bank of India published revised Master Direction on Foreign Investment in India, issued in a key move for India-bound mergers and acquisitions transactions.

The Non-Banking Financial Companies (NBFC) are facing increased regulatory and financial pressure amid market volatility. Challenges such as rising risk weights imposed on bank funding in November 2023...

Why AI's energy, carbon and resource footprint now belongs in the sustainability conversation.

An investment in equity shares reflects not just capital contribution, but also the investor's intent to participate in management or earn returns through dividends.

India's Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs) were conceived in the aftermath of the 2008 global financial crisis as vehicles to channel long-term institutional capital into India's chronic infrastructure and real estate funding gaps.

In recent years, Environmental, Social and Governance (ESG) considerations have transitioned from being aspirational sustainability metrics to material financial indicators for listed entities.

In corporate reporting, consistency between statutory requirements and accounting standards is essential for ensuring transparency and accurate classification.

Transfer of shares means the voluntary handing over of the rights and possibly, the duties of a company member...

The Securities and Exchange Board of India has, on August 4, 2026, issued a Consultation Paper proposing a regulatory framework for issuance of Depository Receipts against units of Real Estate Investment Trusts and Publicly Listed Infrastructure Investment Trusts.

The measurement of Social Impact of corporates has travelled beyond statute and attained a special status in the context of ESG Reporting.

Knowing what business is worth and what determines its value is prerequisite for intelligent decision making.

Overhaul changes have been made effective by SEBI vide the amendment dated March 03, 2025. The changes primarily pertain to the Rights Issues and the SME IPOs.

The Department for Promotion of Industry and Internal Trade (“DPIIT”) issued Press Note No. 3 (2026 Series) on 23 July 2026 introducing a calibrated liberalisation to the Consolidated FDI Policy applicable to the e-commerce sector. The amendment does not overhaul the existing framework rather it carves out a narrow export-focused categories with the objective of enabling Indian manufacturers to access global markets through foreign-funded e-commerce platforms and supporting the government's broader export-promotion goals.

The march of civilisation has always been marked by the contest between freedom and restraint. History is replete with examples where human enterprise was shackled; whether through bonded labour...

We all have heard about a foreign company making a foreign investment in an Indian company.

Every company on the road to a public listing is expected to be governed as though it were already a listed entity, well before its shares ever trade. Schedule VI Part A of the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (“ICDR Regulations”) requires the offer document to carry a statement confirming that the issuer has complied with the board composition and committee requirements prescribed under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“LODR Regulations”), months before those regulations have any legal application to such company.