
SEBI Regulations (Share-Based Employee Benefits and Sweat Equity): A Comprehensive Comparison and Rationale Behind The Changes
SEBI (Issue of Sweat Equity) Regulations, 2002, and SEBI (Share Based Employee Benefits) Regulations, 2014, were introduced on September 24, 2002, and October 28, 2014, respectively. The Sweat Equity Regulations governed the issuance of Sweat Equity shares by listed companies, while the SBEB Regulations regulated Employee Stock Option Schemes, Employee Stock Purchase Schemes, and other share-based employee benefits.


