What are the principles of the Stewardship Code as per the Securities and Exchange Board of India (Real Estate Investment Trusts) (Second Amendment) Regulations, 2023 ?

Schedule IX on Stewardship Code has been inserted vide SEBI (REITs) (Second Amendment) Regulations, 2023 which states that the following principles of stewardship code shall be complied with by any unitholder holding not less than 10% of the total outstanding units of the REIT: 1. They must act in the best interests of the REIT and its unit holders as a whole; 2. They should formulate a comprehensive policy on the discharge of their stewardship responsibilities, review and update the same periodically; 3. They should have a policy to manage issues of conflict of interest while fulfilling their stewardship responsibilities; 4. They should periodically monitor the REIT and its investee entities viz. Holding Company(s) and SPV(s); 5. They should have a policy on intervention in the REIT and its Holding Company(s) and SPV(s); 6. They should have a policy on voting.