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B.Com. (Financial Management) Social Stock Exchange Syllabus - Mumbai University

This is the TY BCom FM syllabus under NEP 2020, in force from the academic year 2026-27. The University still sets the earlier Choice Based papers alongside it for ATKT candidates, so check which scheme your exam form names before you revise.

Social Stock Exchange Syllabus.pdf
Major · Semester 6 · TY BCom FM · 2 credits · 50 marks

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Syllabus for Social Stock Exchange

Major · Semester 6 · TY BCom FM · 2 credits · 50 marks

Module I: Social Sector Ecosystem and Social Enterprises and Social Stock Exchange Concept and Framework

  • Overview of Social Sector in India
  • Sustainable Development Goals (SDGs)
  • Concept and characteristics of Social Enterprises
  • Types of Social Enterprises: For-Profit and Not-for-Profit
  • Social objectives, social interventions and stakeholders
  • Role of social sector in inclusive and sustainable development
  • Concept and need of Social Stock Exchange
  • Evolution of SSE in India
  • Stakeholders of Social Stock Exchange
  • Role of SEBI, Stock Exchanges and intermediaries
  • Comparison between traditional stock exchange and SSE

Module II: Registration, Listing and Funding on SSE and Social Impact Assessment and Reporting

  • Eligibility criteria for Social Enterprises
  • Registration process on Social Stock Exchange
  • Listing requirements for NPOs and For-Profit Social Enterprises
  • Funding structures and instruments under SSE
  • Rights, obligations and disclosure requirements
  • Meaning and importance of Social Impact Assessment
  • Role of Social Impact Assessors
  • Principles and process of Social Impact Assessment
  • Social Impact Reporting and disclosure norms
  • Challenges in measuring and reporting social impact
  • Brief exposure to case studies

Reference Books

  • 1 NISM Series XXIII: Social Impact Assessors Certification Examination Workbook, October 2025 Edition
  • 1 SEBI (ICDR) Regulations related to Social Stock Exchange
  • 2 SEBI Social Stock Exchange Framework
  • 3 Reports on CSR and Impact Investing in India

Reproduced from the University of Mumbai syllabus for B.Com. (Financial Management) under NEP 2020, in force from the academic year 2026-27. Wording is as printed in that syllabus. Module numbering is as printed there too.

The complete syllabus

This subject is cut from the University circular for its year. Open a document here if you want the whole thing rather than a single subject.

PDF BCom (Financial Management) Sem I & II (2024-25) NEP NEP 2020 syllabus, in force from 2024-25 Read full PDF Read
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PDF BCom (Financial Management) Sem V & VI (2026-27) NEP NEP 2020 syllabus, in force from 2026-27 Read full PDF Read
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