Disclosure on WebNotes

ESG disclosure framework for mutual funds

Tue, 19 May 2026 00:00:00 +0000

SEBI’s ESG disclosure framework for mutual funds (effective phased from 2022-2024) requires AMCs to disclose Environmental, Social, and Governance (ESG) criteria in their investment processes, ESG scoring methodologies, and ESG impact of their portfolios. The framework reflects the broader global movement toward sustainable investing and aligns Indian mutual fund disclosure standards with international ESG frameworks.

For Indian retail investors interested in ESG investing or simply curious about how AMCs assess governance and sustainability risks, the framework provides standardised disclosure across the industry.

SID, KIM, SAI: mutual fund scheme documents

Tue, 19 May 2026 00:00:00 +0000

SID (Scheme Information Document), KIM (Key Information Memorandum), and SAI (Statement of Additional Information) are the three principal SEBI-mandated disclosure documents that every Indian mutual fund scheme must publish. Together they form the legal disclosure foundation for the scheme: SID is the comprehensive scheme-level document, KIM is the condensed summary, and SAI is the AMC-level common-information document referenced by all schemes from that AMC.

For Indian retail investors, these documents are rarely read in full but form the legal contract between investor and scheme. Material scheme changes require SID amendments via NFO addendum .

AMFI standardised factsheet

Mon, 18 May 2026 00:00:00 +0000

The AMFI standardised factsheet is the monthly per-scheme disclosure document mandated by SEBI and standardised by AMFI for cross-scheme comparison. All Indian mutual fund schemes publish factsheets in this standardised format, allowing investors to compare performance, portfolio composition, risk metrics, and operational details consistently across AMCs and scheme categories.

For Indian retail investors, the monthly factsheet is the single most-useful per-scheme disclosure document, providing more depth than the marketing brochure and more timely data than the annual report.

SEBI (LODR) Regulations 2015

Mon, 18 May 2026 00:00:00 +0000

The SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, commonly abbreviated as LODR, are the consolidated regulatory framework under which every Indian listed entity must operate its continuing obligations after Initial Public Offering (IPO) and listing. Notified by SEBI on 2 September 2015 and effective from 1 December 2015, LODR replaced the earlier scheme of bilateral listing agreements between issuers and the stock exchanges with a single comprehensive regulation applying uniformly across NSE , BSE , and other recognised stock exchanges.

Mutual Fund Advertising and SEBI Disclosure Norms in India

Tue, 12 May 2026 00:00:00 +0000

Mutual fund advertising and disclosure norms in India are governed by SEBI ’s Master Circular on Mutual Funds and the AMFI Best Practice Guidelines (BPG), which together prescribe what information must be included in all promotional materials, how past performance may be displayed, what risk disclosures are mandatory, and how digital and social media advertising must be handled. The framework has evolved significantly since the first SEBI advertising guidelines in 1994, culminating in a comprehensive regime that mandates the riskometer, standardised past performance presentation, and “Mutual Funds Sahi Hai” investor education branding.