Integrated Reporting by Listed Entities

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....ness Responsibility Report ('BRR') for top 500 listed entities under Regulation 34(2)(f) of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 ("SEBI LODR"). The key principles which are required to be reported by the entities pertain to areas such as environment, governance, stakeholder's relationships, etc. 2. Today an investor seeks both financial as well as non-financia....

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....t is material to investors´ decisions." 4. In this regard, the International Integrated Reporting Council ('IIRC') has prescribed following Guiding Principles which underpin the preparation of an integrated report, specifying the content of the report and how information is to be presented: • Strategic focus and future orientation: An integrated report should provide insight ....

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....bout matters that substantively affect the organization's ability to create value over the short, medium and long term • Conciseness: An integrated report should be concise • Reliability and completeness: An integrated report should include all material matters, both positive and negative, in a balanced way and without material error • Consistency and compara....

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....has prescribed Integrated Reporting Framework at following web link: http://integratedreporting.org/wp-content/uploads/2015/03/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf 7. It has been observed that certain listed entities in India and other jurisdictions have been making disclosures by following the principles of integrated reporting. Towards the objective of improving disclosure....