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Date: 2024-07-19 Category: Not Applicable State: Union Government Country: India

Enabling ESG Rating Providers (ERPs) to undertake ESG rating activities under IFSCA

Issued by Securities and Exchange Board of India · Not Applicable

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Executive Summary & Key Takeaways

This circular, issued by the Securities and Exchange Board of India (SEBI) on July 19, 2024, with reference number SEBI/HOD-DHSSD/DHSPOD-3/P/CIR/2024/103, amends the Master Circular for ESG Rating Providers (ERPs) dated May 16, 2024, to enable SEBI-registered ERPs to conduct ESG rating activities under the International Financial Services Centres Authority (IFSCA) within the International Financial Services Centre (IFSC) located in GIFT City. Specifically, IFSCA is added to Annexure 4 of the Master Circular, which lists financial sector regulators/authorities under whose guidelines ERPs may offer ESG ratings. Consequently, ESG ratings undertaken by ERPs under IFSCA guidelines will fall under IFSCA's purview. This includes IFSCA's responsibility for addressing issues arising from ERP activities within the IFSC, handling complaints, enforcement actions, and providing information to third parties related to services provided by ERPs in the IFSC, utilizing powers under Section 12 and 13 of the IFSCA Act. The circular is effective immediately. For further information, Sarika Kataria, Deputy General Manager, Department of Debt and Hybrid Securities, SEBI, can be contacted at Tel No. 022-26449411 or via email at sarikaksebi.gov.in.

Key Entities Referenced

ESG Rating Providers: Entities registered to provide Environmental, Social, and Governance (ESG) ratings. IFSCA: International Financial Services Centres Authority, a financial sector regulator in India. SEBI: Securities and Exchange Board of India, the regulator of the securities market in India. International Financial Services Centre Gujarat International Finance Techcity IFSCGIFT City: A special economic zone and financial hub in Gujarat, India. SEBI Credit Rating Agencies Regulations, 1999: Regulations governing credit rating agencies as defined by SEBI. Master Circular for ERPs: A circular containing guidelines for ESG Rating Providers (ERPs). Securities and Exchange Board of India Act, 1992: The Act of Parliament that established the Securities and Exchange Board of India (SEBI). Sarika Kataria: Deputy General Manager, Department of Debt and Hybrid Securities at SEBI.
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CIRCULAR SEBI/HO/DDHS/DDHS-POD3/P/CIR/2024/103 July 19, 2024 To All Registered ESG Rating Providers (ERPs), Dear Sir/ Madam, Sub: Enabling ESG Rating Providers (ERPs) to undertake ESG rating activities under IFSCA 1. In terms of Regulation 28E(d) of SEBI (Credit Rating Agencies) Regulations, 1999 (‘CRA Regulations’), Para 7.1 of the Master Circular for ERPs dated May 16, 2024 provides that ERPs may undertake or offer ESG rating of any product or issuer, as may be required by another financial sector regulator or authority, under the guidelines of such regulator or authority. To enable ERPs to undertake ESG rating activities in the International Financial Services Centre - Gujarat International Finance Tech-city (IFSC-GIFT City), International Financial Services Centres Authority (IFSCA) is hereby added to the list of financial sector regulators/ authorities as specified in Annexure 4 of the aforesaid Master Circular for ERPs. 2. In line with the above provision, it is specified that the ESG ratings undertaken by an ERP under the guidelines of IFSCA shall be under the purview of IFSCA. Accordingly: 2.1. Any issue arising from the activities of such SEBI registered ERPs in the IFSC shall be dealt with by IFSCA under the powers exercisable under Section 12 and 13 of IFSCA Act and regulations and subsidiary instructions made thereunder. 2.2. IFSCA shall be responsible for dealing with complaints, enforcement actions and furnishing information to third parties, including statutory or judicial bodies, in respect to the services provided by the ERPs in the IFSC. 3. The circular shall be applicable with immediate effect. Page 1 of 24. This circular is issued with the approval of competent authority, in exercise of the powers conferred by Section 11 (1) of Securities and Exchange Board of India Act, 1992 read with the provisions of Regulation 28H of CRA Regulations to protect the interest of investors in securities and to promote the development of, and to regulate, the securities market. Yours faithfully, Sarika Kataria Deputy General Manager Department of Debt and Hybrid Securities Tel No.022-2644-9411 Email ID - sarikak@sebi.gov.in Page 2 of 2

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