Business Responsibility And Sustainability Reporting
The Business Responsibility and Sustainability Report (BRSR) is India's premier mandatory disclosure mechanism for Environmental, Social, and Governance (ESG) reporting. Established by the Securities and Exchange Board of India (SEBI), it replaces the older Business Responsibility Report (BRR) to align Indian corporate reporting with internationally recognized standards like GRI, SASB, and TCFD. The primary objective of BRSR is to require companies to link their financial performance with their ESG footprints, allowing investors and stakeholders to make highly informed, sustainable choices Framework Structure BRSR The BRSR framework is meticulously divided into three core disclosure layers: Section A: General Disclosures: Captures foundational information including corporate identity, operational overview, employee demographics, and corporate social responsibility (CSR) activities Section B: Management and Process Disclosures: Evaluates the company's internal corporate go...