Business Responsibility and Sustainability Reporting requires standardized ESG disclosures by listed companies, replacing prior BRR framework. The BRSR requires listed entities to disclose standardized ESG information against the nine principles of the National Guidelines on Responsible Business Conduct, with reporting divided into mandatory essential indicators and voluntary leadership indicators; the BRSR format and guidance note replace the prior BRR template. The regime aims to produce quantitative, comparable disclosures to aid investor decisions and stakeholder engagement, allows cross referencing to international frameworks, and makes filing mandatory for the largest listed companies by market capitalization from the specified financial year, with dissemination directed via stock exchanges.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Business Responsibility and Sustainability Reporting requires standardized ESG disclosures by listed companies, replacing prior BRR framework.
The BRSR requires listed entities to disclose standardized ESG information against the nine principles of the National Guidelines on Responsible Business Conduct, with reporting divided into mandatory essential indicators and voluntary leadership indicators; the BRSR format and guidance note replace the prior BRR template. The regime aims to produce quantitative, comparable disclosures to aid investor decisions and stakeholder engagement, allows cross referencing to international frameworks, and makes filing mandatory for the largest listed companies by market capitalization from the specified financial year, with dissemination directed via stock exchanges.
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