Prakhar Gupta 
Environmental Social Governance (ESG) reporting is gaining momentum in India, with the Securities and Exchange Board of India (SEBI) making it mandatory for the top listed entities to report their Business Responsibility and Sustainability Report (BRSR) as part of their listing disclosure requirements. In addition, SEBI has also imposed regulations for ESG-labelled Mutual Funds, requiring […]
BRSR Reporting is probably a new avatar to a legacy of other sustainability reports. Sustainability reporting was introduced to Indian businesses more than a decade ago. In 2011, the Ministry of Corporate Affairs (MCA) released the National Voluntary Guidelines (NVG) on Social, Environmental, and Economic Responsibilities of Business and NVG aligned with the UN Millennium […]
The Security and Exchange Board of India (SEBI) introduced Business Responsibility and Sustainability Reporting (BRSR) through a circular dated May 2021. BRSR, an evolved version of the Business Responsibility Report (BRR), is an Environmental, Social, and Governance (ESG) framework, which is benchmarked to global frameworks such as GRI, TCFD, SASB, etc. SEBI has mandated India’s […]
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