Which of the following is true about Social Stock Exchange?

A) The idea of SSE was first floated by Finance Minister Nirmala Sitharaman in her Budget speech for the financial year 2021-2022.

B) The idea of the Social Stock Exchange (SSE) is to provide social enterprises with an additional avenue to raise funds.

C) Sebi has asked social enterprises raising funds using SSE to disclose the Annual Impact Report (AIR) within 60 days from the end of the financial year.