[Last updated: 1 January 2024, unless otherwise noted]

An issuer must adhere to the following:

• Compliance with the rules, regulations and laws, including the corporate governance regulations of the issuer's country of origin.
• File a comparative analysis of the corporate governance regulations applicable in its home country and in the other jurisdictions in which its equity shares are listed along with the compliance of the same vis-à-vis the corporate governance provisions applicable to Indian listed companies.

The listed entity must disclose/send the following documents to IDR holders, at the same time and to the extent that it discloses to security holders in its home country or in other jurisdictions where its securities are listed: (a) soft copies of the annual report to all the IDR holders who have registered their email address for the purpose; (b) hard copy of the annual report to those IDR holders who request for the same either through the domestic depository or Compliance Officer; and (c) the pre- and post-arrangement capital structure and shareholding pattern in the case of any corporate restructuring like mergers, amalgamations and other schemes.

Further, the SEBI may from time to time implement further corporate governance standards to ensure greater transparency and protection of the investors.