What is Social Stock Exchange? How does it differ from other Stock Exchanges? Who is a Social Impact Assessor and Social Impact Assessment Firm? State the recent amendments made by SEBI in this regard.

Social Stock Exchange: Social Stock Exchange means a separate segment of a recognized stock exchange having nationwide trading terminals permitted to register Not for Profit Organizations and / or list the securities issued by Not-for-Profit Organizations in accordance with Chapter X-A of the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018. Difference from other Stock Exchanges: A Social Stock Exchange differs from other stock exchanges in its purpose and objective. The aim of Social Stock Exchange is to raise capital for Social Enterprise and measure their social impact. Recent amendments by SEBI: SEBI (Issue of Capital and Disclosure Requirements) (Third Amendment) Regulations, 2023- Notification dated December 21, 2023 has made the following changes, which has come into force. SEBI vide this amendment substituted the words "Social Auditor" and "Social Audit Firm" with the words "Social Impact Assessor" and "Social Impact Assessment Firm" respectively which are defined here under: [Regulation 292A(f) and 292(g)] Social Impact Assessor: "Social Impact Assessor" means an individual registered with a self-regulatory organization under the Institute of Chartered Accountants of India or such other agency, as may be specified by the SEBI, who has qualified a certification program conducted by National Institute of Securities Market and holds a valid certificate; Social Impact Assessment Firm: "Social Impact Assessment Firm" means any entity which has employed Social Impact Assessor(s) and has a track record of minimum three years for conducting social impact assessment;