https://www.taxtmi.com/circulars?id=64808 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. en-us Mon, 10 May 2021 00:00:00 +0530 Tue, 11 May 2021 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64808 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. Circulars SEBI Mon, 10 May 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64808