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Report of the Committee on Business Responsibility Reporting
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....eport of the Committee on Business Responsibility Reporting <br>News and Press Release<br>Dated:- 13-8-2020<br><BR>============= Document 1 सतà¥à¤¯à¤®à¥‡à¤µ जयते Report of the Committee on Business Responsibility Reporting MINISTRY OF CORPORATE AFFAIRS GOVERNMENT OF INDIA 2020 CONTENTS PREFACE... ACKNOWLEDGEMENTS ABBREVIATIONS. INTRODUCTION. BACKGROUND Ministry of Corporate Affairs initiatives on Business Responsibility. Constitution of the Committee on Business Responsibility Reporting.. WORKING OF THE COMMITTEE Consultation process. Governing principles. Chapter 1 TRENDS IN REPORTING...... Financial reporting...... Environmental and Social Reporting... THE "BUSINESS CASE" FOR SUSTAINABILITY REPORTING SUSTAINABILITY REPORTING FRAMEWORKS.. GLOBAL TRENDS IN SUSTAINIBILITY REPORTING. NON-FINANCIAL REPORTING IN INDIA.. Chapter 2. SEBI-BRR DISCLOSURES by COMPANIES.. The IICA Study.... Data analysis..... Implications of the study for the proposed formats... 5 8 10 12 12 12 12 13 13 14 16 16 16 16 17 19 20 22 24 24 .24 24 26 Chapter 3. NATURE OF FORMATS: DELIBERATIONS.. RECOMMENDATIONS....
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...... Chapter 4. WAY FORWARD 28 28 30 32 .32 Annexure-1. .34 Annexure -2A .. 36 BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORTING FORMAT.. 36 Annexure -2B... 76 GUIDANCE NOTE FOR BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORTING FORMAT. 76 Annexure -3A 118 BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORTING FORMAT LITE.. 118 Annexure -3B........ 147 GUIDANCE NOTE FOR BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORTING FORMAT LITE. 147 Annexure -4 A DETAILED ANALYSIS OF THE NGRBC-SDG LINKAGE. 2 181 181 Injeti Srinivas, IAS Secretary सतà¥à¤¯à¤®à¥‡à¤µ जयते Government of India Ministry of Corporate Affairs New Delhi MESSAGE The philosophy of responsible business is based on the principle of business being accountable to all its stakeholders. This was first embedded in the National Voluntary Guidelines on Social, Environmental and Economic Responsibilities of Business (NVGS) released in 2011 and later incorporated in Companies Act, 2013, which envisages wider responsibilities for a Company and its Directors beyond its shareholders to its stakeholders - employees, community, and environment. In keep....
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....ing with global developments and domestic changes, the NVGs were upgraded and updated as the National Guidelines for Responsible Business Conduct (NGRBC) in 2019. The Securities and Exchange Board of India has mandated top 500 listed companies by market capitalisation to make disclosures on business responsibility and sustainability indicators contained in the NVGs since 2012 through Business Responsibility Reporting (BRRs). The proposed formats in this report are an update on the existing BRR to incorporate the current global practices in non-financial sustainability reporting based on the NGRBCs. The recommendations of the Committee built upon lessons learnt from several years of BRR filings by companies to herald Indian businesses into a new future to make them more competitive, and sought after globally. The current and emerging challenges facing humanity - COVID-19, climate change, resource scarcity and growing inequalities - have taught us that an interdependent world can only survive and thrive if everyone behaves responsibly and is accountable to each other for their actions. With several global companies being larger than many nation states in terms of turnov....
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....er, the responsibility of businesses to their stakeholders will only increase in the coming years. The NGRBC and its companion BRSR is a significant step to enable businesses in India to not just behave responsibly, but to also demonstrate to its stakeholders that it walks the talk. We can then proudly say "Make in India - Responsibly". (Injeti Srinivas) Secretary to Government of India Ministry of Corporate Affairs 3 To, REPORT OF THE COMMITTEE ON BUSINESS RESPONSIBILITY REPORTING May 08, 2020 New Delhi Sir, Shri. Injeti Srinivas, Secretary to Government of India, Ministry of Corporate Affairs, We are pleased to present to you the Report of the Committee on Business Responsibility Reporting, constituted for preparing Business Responsibility Reporting formats for listed and unlisted companies. 2. The Committee has endeavoured to draft a report with a view towards global developments which are increasingly seeking businesses to be responsible and sustainable towards their environment and society. The framework has however been based on the National Guidelines on Responsible Business Conduct which have been developed in the specific context of the country. Stak....
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....eholder consultations and inputs have been sought extensively to prepare these formats and it is our hope that this shall pave the way for Indian leadership in business responsibility and sustainability. 3. We thank you for giving us this opportunity. It has been an enlightening and enlivening experience. Yours sincerely, Dingh Gyaneshwar Kumar Singh ههشت هست (Joint Secretary, MCA) Chairperson Ar Amarjeet Singh (Executive Director, SEBI) Member Ashish Garg (President, ICSI) Member जगरà¥à¤— Plupta Chandan Kumar (Deputy Director, MCA) Member علهم Atul Kumar Gupta (President, ICAI) Member Balwinder Singh (President, ICMAI) Member + Shankar. V. Shankar Venkateswaran (Adjunct Faculty, IICA) Member mika Viraf Mehta (Adjunct Faculty, IICA) Member PREFACE This report is being submitted amidst the global pandemic COVID-19. As nations work to deal with it, the roles of Government, businesses, and civil society organisations are being rewritten in a manner that was not envisaged when this Committee was deliberating. The Government has requested employers to take a more compassionate vie....
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....w of the unfolding challenges of the lock down, financially, for their employees. Many corporations have responded to the call for support to fight the crisis with their human, financial, and material resources. Against the backdrop of this crisis, the National Guidelines on Responsible Business Conduct assume an even greater significance. The Ministry of Corporate Affairs, Government of India, released the National Voluntary Guidelines on Social, Environmental and Economic Responsibilities of Business (NVGs), in 2011. It provided guidance to businesses on what constitutes responsible business conduct. In order to align the NVGs with the emerging global concerns, the Sustainable Development Goals (SDGs), and the United Nations Guiding Principles on Business & Human Rights (UNGPs), the process of revision of NVGs began in 2018. After numerous stakeholder consultations, these were revised and released as the National Guidelines on Responsible Business Conduct (NGRBC) in 2019. The NGBRC has been designed to assist businesses to embrace the principle of responsible conduct going beyond the requirements of regulatory compliance. The disclosure mechanism emanating from the ....
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....NVGs, namely, the Business Responsibility Report (BRR) needed to be modified to reflect the NGRBC and encourage companies to take on leadership roles in practices and disclosures. Traditionally, the primary duty of a director has been to work towards the interest of a company's shareholders. Since the economist Milton Friedman famously declared that "the social responsibility of business is to increase its profits", shareholder primacy has been the 5 cornerstone of business operations. However, in light of ever-increasing global challenges relating to climate change, environmental risks, growing inequality, etc., business leaders have been compelled, and have also found it to be in their interest, to reimagine the role of businesses in the society and not view them merely as economic units for generating wealth. Perhaps this is what led the Business Roundtable (BRT), an influential association of CEOs of the United States of America's biggest companies, to issue a statement in 2019 that redefines the purpose of a corporation. The 181 signatories to the statement reaffirmed the commitment of their businesses to all stakeholders. The BRT is not alone. The World Economic....
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.... Forum also released the 'Davos Manifesto: The Universal Purpose of a Company in the Fourth Industrial Revolution' in 2020, at its annual meeting. Amongst other things, the statement asserted a move towards stakeholder capitalism and emphasised that the performance of a company must be measured not only on the return to shareholders, but also on how it achieves its environmental, social, and good governance objectives. Therefore, it is evident that even globally there is a growing recognition and emphasis on stakeholder model of governance. In this context, non-financial, sustainability reporting provides an opportunity to businesses to communicate in an open and transparent way with stakeholders. The Committee on Business Responsibility was constituted under my Chairmanship for finalising Business Responsibility Reporting formats for listed and unlisted companies under the NGRBC. The Committee comprised SEBI, MCA, the three professional institutes, and two eminent professionals who had worked on developing the NGRBCs. The Committee and its sub-committees extensively and minutely deliberated over each and every element of the proposed formats to give them their curren....
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....t form. Deliberations with NITI Aayog, sustainability heads of large businesses, and representatives from the MSME sector contributed to the process. The Committee examined the NGRBC-BRR framework within the broader context of UNGPs, SDGs, and other widely accepted non-financial/sustainability reporting frameworks. Every effort has been made to make a reporting format that is as relevant for businesses as it is for every stakeholder. To better reflect the intent and scope of reporting requirement, the Committee recommends that the Business Responsibility Report be called the Business Responsibility and Sustainability Report (BRSR). The Committee also proposes two formats for disclosures: a comprehensive format and a Lite version. 6 The Committee is of the view that implementation of the reporting requirements should be done in a gradual and phased manner. With regard to listed entities, reporting may be done by top 1000 listed companies (by market capitalisation) as applicable presently, or as prescribed by SEBI. The reporting requirement may be extended by MCA to unlisted companies above specified thresholds of turnover and/or paid-up capital. Further, the Committee....
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.... recommends that smaller unlisted companies below this threshold may, to begin with, adopt a lite version of the format, on a voluntary basis. The Committee recommends that the BRSR be integrated with the MCA21 portal. This would ensure that all information already filed on the MCA21 portal by companies would be automatically filled while filing the BRSR. The Committee also recommends that a Guidance Note on BRSR should be prepared to enable companies to disclose their actions on the principles in a more meaningful manner. As a long- term measure, the Committee envisions that the information captured through BRSR filings be used to develop a Business Responsibility-Sustainability Index for companies. The endeavour of the Committee has been to ensure that the BRSR reporting format would serve as a single source for all non-financial disclosures. Over the last two decades, public policy across the world, has been moving in this direction. In designing the structure of the report, the Committee has made a conscious effort to balance the objective of self-regulation through disclosures while ensuring that there is no undue compliance burden on companies. As we emerge stro....
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....ng and resilient after this crisis, I hope the recommendations of the Committee will shape India's ongoing efforts to develop responsible businesses with economic sustainability and inclusive growth. (Gyaneshwar Kumar Singh) Joint Secretary to Government of India 7 ACKNOWLEDGEMENTS The mandate of the Committee to develop Business Responsibility Reporting formats in the Indian context with global relevance was rather challenging and onerous. In this endeavour it was untiringly supported by teams from organisations of the Committee members - Ms. Barnali Mukherjee, Chief General Manager, Mr. Pradeep Ramakrishnan, General Manager, and Ms. Ishita Sharma, Manager, from SEBI; Mr. Samir Raheja, Director, Ms. Banu Dandona, Joint Director, Mr. Manoj Kumar, Deputy Director, Ms. Pooja Rahi, Assistant Director from ICSI; and Mr. Vidyadhar Kulkarni, Head, Technical Directorate, Ms. Geetanshu Bansal, formerly, Assistant Secretary from ICAI. The Committee commends their untiring and unstinting efforts which have helped coalesce the report and frame the formats. The Committee is grateful to the special invitees by whose involvement it greatly benefitted - Dr. Sameer Sharma, Directo....
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....r General & CEO, IICA for his inputs on how to seek disclosures from businesses; Ms. Sanyukta Samaddar, Adviser, and, Ms. Amorita Goel, formerly Young Professional, NITI Aayog for helping align the formats with the SDGs; Dr. Garima Dadhich for her study on SEBI-BRR disclosures which was vital for the Committee in understanding the nature of prevalent business responsibility disclosures. The Committee is especially thankful to Professor Vasanthi Srinivasan, IIM Bangalore for sparing valuable time from her busy schedule for her suggestions in making the report more topical, lucid, and readable. A special mention needs to be made of the representatives of large and small companies who participated in roundtable consultations - Ms. Alka Talwar, Chief CSR & Sustainability, Tata Chemicals Limited; Mr. Ashok Jain, Vice President Finance & Company Secretary, Dabur India Limited; Ms. Vikas Goswami, Head - formerly, Head Sustainability, Godrej Industries Limited; Mr. Mukesh Gulati, Senior Advisor, Foundation for MSME Clusters; Mr. Anil Gupta, CA/IP, Solution Inventors; Mr. Ajay Gupta, CEO, Bachpan Play School; Mr. Vinod Kumar, President, India SME Forum; Ms. Sushma Morthania, D....
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....G, India SME Forum; Ms. Shashi Singh, Chairperson, Consortium of Women Entrepreneurs of India; Ms. Shivani, Assistant General Manager, Orient Craft Limited; Mr. Pankaj Tripathi, Principal Consultant, Sarojini Damodaran Foundation; Mr. Rajiv Chawla, Chairman, IamSMEofIndia. Their comments and suggests, borne from practise and experience, were invaluable in improving the formats. 8 Ms. Neha Tomar, Consultant, United Nations Development Programme; Ms. Shehnaz Ahmed, Senior Resident Fellow, and, Ms. Shreya Garg, Senior Resident Fellow from Vidhi Centre for Legal Policy; Mr. Rijit Sengupta, Chief Executive Officer, and, Ms. Nandini Sharma, Associate Director from Centre for Responsible Business graciously took time out to go through the report and helped in fine tuning it for finalisation. Their time and effort are deeply valued. The Committee is grateful to the Ministry of Corporate Affairs and the Institute of Company Secretaries of India for providing logistical support during the entire tenure. Lastly, it would like to place on record appreciation for the officers of MCA and their team without whose commitment, diligence and meticulousness, the report could not have be....
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....en possible- Mr. Abhijit Phukon, Director; Mr. Shobhit Srivastava, Deputy Director, Ms. Aparna Mudiam, Deputy Director, Mr. Vedant Ojha, Assistant Director, Mr. Akshay Singh, Assistant Director, Mr. Suresh Bathula, Junior Technical Assistant, Ms. Shwiti Jalan, Young Professional, Ms. Sarabjeet Kaur, Young Professional from MCA; Mr. Rahul Prabhakar, Consultant, IICA; and Ms. Ravina Mishra, Consultant, Centre for Responsible Business. Finally, the Committee would like to acknowledge the hard work put in by Ms. Aparna Mudiam, Deputy Director, MCA in coordinating with stakeholders and compiling the report. She has diligently gone through the various drafts to ensure uniformity and consistency. 9 BRR BRSR CEO COVID-19 CSR ESG EU FTSE4Good GRI ICAI ICMAI ICSI IICA IR JSE LLP MCA MOEFCC MNC MSCI ESG Index NAP NITI Aayog NGRBC NVGS SASB SDGs ABBREVIATIONS - Business Responsibility Report Business Responsibility and Sustainability Report - Chief Executive Officer - Coronavirus Disease - Corporate Social Responsibility - Environmental, Social and Governance - European Union - Financial Times Stock Exchange Index - Global Reporting Initiative - In....
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....stitute of Chartered Accountants of India - Institute of Cost Accountants of India - Institute of Company Secretaries of India - Indian Institute of Corporate Affairs - Integrated Reporting - Johannesburg Stock Exchange - Limited Liability Partnership -Ministry of Corporate Affairs - Ministry of Environment, Forest and Climate Change - Multi-National Company - Morgan Stanley Capital International Environmental, Social and Governance Index - National Action Plan on Business & Human Rights - National Institution for Transforming India National Guidelines on Responsible Business Conduct - National Voluntary Guidelines on Social, Environmental and Economic Responsibilities of Business - Sustainability Accounting Standards Board - Sustainable Development Goals 10 SEBI SEC SHSE SME - Securities and Exchange Board of India - Securities and Exchange Commission - Shanghai Stock Exchange - Small and Medium Enterprise SPCB - State Pollution Control Board SZSE - Shenzhen Stock Exchange UK US UN UNGC UNGPS UNHRC UNICEF XBRL WBCSD - United Kingdom - United States of America - United Nations - United Nations Global Compact United Nations Guiding Princi....
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....ples on Business & Human Rights - United Nations Human Rights Council - United Nations International Children's Emergency Fund - eXtensible Business Reporting Language - World Business Council for Sustainable Development 11 BACKGROUND INTRODUCTION Ministry of Corporate Affairs initiatives on Business Responsibility In 2009, MCA issued the 'Voluntary Guidelines on Corporate Social Responsibility' as a step towards mainstreaming the concept of business responsibility. In June 2011, the United Nations Human Rights Council (UNHRC) adopted the United Nations Guiding Principles on Business and Human Rights (UNGPs) which India endorsed. In July 2011, MCA issued the 'National Voluntary Guidelines on Social, Environmental and Economic Responsibilities of Business, 2011' (NVGs). The NVGs were developed through extensive consultations with businesses, academia, civil society organisations, and the government and contained a Business Responsibility Reporting framework. In 2012, the Securities and Exchange Board of India (SEBI) mandated the top 100 listed companies by market capitalisation to file Business Responsibility Reports (SEBI-BRRs/ BRR) through the Listing Agreement.....
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.... These disclosures were intended to enable businesses to engage more meaningfully with their stakeholders, and encourage them to go beyond regulatory financial compliance and report on their social and environmental impacts. The requirement for filing BRRs was extended to the top 500 listed companies by market capitalisation from the financial year 2015-16. In March 2019, the updated NVGs were released as the 'National Guidelines for Responsible Business Conduct' (NGRBCs). In December 2019, SEBI extended the BRR requirement to the top 1000 listed companies by market capitalisation, from the financial year 2019-20. Constitution of the Committee on Business Responsibility Reporting In 2018, while the NVGs were being updated, it was decided that the SEBI-BRR framework should also be revised to reflect the changes made in the base document. The Secretary, Corporate Affairs, constituted a Committee under the chairmanship of Joint Secretary, MCA, to prepare the Business Responsibility Reporting (BRR) formats for both, listed and unlisted companies. The order constituting the Committee and its terms of reference is provided in Annexure-1. 12 WORKING OF THE COMMITTEE Consu....
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....ltation process The Committee on Business Responsibility Reporting (Committee) and its sub-committees met fifteen times between January 2019 and February 2020 to discuss and develop the formats. At the time of finalising NGRBC, public comments on the draft had been invited, and the BRR framework which was part of it received over 200 comments from various stakeholders. The Committee has used this framework provided in the NGBRC document (NGRBC-BRR framework) as the basis to build the proposed formats. The Committee also did a comprehensive review of other international non-financial/sustainability reporting frameworks that were already being filed by companies. NITI Aayog, the supervising body for Sustainable Development Goals (SDGs) in the country which has developed the National Indicator Framework for SDGs, was a special invitee for the consultations. SDGs offer a blueprint to achieve a more sustainable future and are recognised by businesses, civil society and Governments as a call for action. It helped to align the formats with the SDGs so that businesses may also be able to demonstrate their performance on SDG targets. The proposed draft formats were shared in r....
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....oundtable discussions and consultations with representatives from two sets of companies from an implementation perspective. The first were large companies who were already making disclosures in the SEBI-BRR framework as well as other prevalent frameworks. The purpose of these consultations was to understand the challenges encountered by them in completing the proposed format and to get their feedback on it. These companies were comfortable with the proposed format and provided specific comments on each question for modification, inclusion, or exclusion. These suggestions were duly incorporated. The second set of companies were small and medium enterprises (SMEs). Some of them were familiar with non-financial disclosures as their overseas customers sought these from them. They were convinced of the relevance of, and the opportunities that may become available, through the use of a non-financial reporting framework. They also gave the feedback that the proposed format was lengthy and some of the questions sought information that they did not track. This feedback, amongst others, suggested the need for a simpler version of the format for smaller companies. 13 The quest....
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....ions were also shared with relevant Ministries/Departments for their vetting on factual accuracy and relevance. The possibility of inter-linking data systems was also explored in order to retain a single source of truth for the information being sought. Various Government initiatives are directed towards digitisation, and digital integration would help reduce the burden of compliance for companies. This will also allow the use of analytics to systematically examine the disclosures made by companies for decision making by various stakeholders. Based on the information received from extensive consultations and intensive deliberations, the Committee has arrived at the proposed draft formats for business responsibility and sustainability disclosures. Governing principles The Committee followed certain principles for developing the proposed formats: 1. The base document was the Business Responsibility Reporting Framework in Chapter 5 of NGRBCs. 2. The NGRBC-BRR framework was examined in the context of the current SEBI-BRR filings, SDGs, UNGPs, and the prevalent non-financial reporting frameworks to formulate a holistic, all-encompassing format containing the essential ele....
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....ments of non-financial sustainability reporting. 3. The formats were developed to serve as a single comprehensive source of non-financial, sustainability information relevant to all business stakeholders - investors, shareholders, regulators, and public at large. 4. The formats were developed to be simple, and mindful of the burden and cost of compliance by businesses so as not be onerous or repetitive. 5. The information sought in the formats is a mix of quantitative and qualitative data. Quantitative data allows for easy measurement and comparability across companies, sectors, and in time. Qualitative data helps capture the unique ways in which organisations have implemented and embedded responsible business conduct. These may be adopted and adapted by other businesses to their contexts. 14 6. The formats were developed for all companies - listed as well as unlisted. However, different reporting requirements have been considered for different classes of companies, especially smaller companies. 7. The formats were developed as questionnaires which allow businesses to disclose aspects material to them, are amenable to measurement, comparable, reliable, and, machine....
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.... readable. 8. The formats were developed with a view to be filled electronically and integrated with the MCA21 database. Keeping in view the guiding principles, the Committee analysed the filings being made by the top 500 companies in the SEBI-BRR; studied the prevalent non-financial/sustainability frameworks already being used by companies for making disclosures; and examined the need for a comprehensive non-financial/sustainability reporting requirement by companies for preparing the proposed formats. These deliberations and observations of the Committee constitute the following chapters. This report consists of four chapters: Chapter 1 provides an introduction on non-financial disclosures and presents an overview of the global sustainability reporting frameworks and initiatives. Chapter 2 presents an analysis of the SEBI-BRR disclosures and data implications for preparing the formats. The analysis forms the basis for Chapter 3 which provides insights in to the Committee's deliberations and the recommendations. The way forward is presented in the final chapter. 15 Chapter 1 TRENDS IN REPORTING Financial reporting Recent decades have witnessed exponential growt....
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....h of corporations. The role of corporations as a force of transformative good has been expanding. The millions of jobs generated by them, the goods and services made available by them, their tax contribution, etc. have been serving the needs of society and been supporting development projects across countries. However, traditionally, the focus of businesses has been generation of wealth for its owners, and hence, reporting by them has been on financial performance. As businesses evolved to become joint stock companies, their ownership base widened such that the general public could not only own a part of the company, but also trade that ownership. Financial information began to be more widely disseminated to enable these transactions to take place in an informed manner. The form in which this information was disclosed - the financial reporting structures, policies, and practices gradually evolved over time, attained maturity, acceptability, and uniformity across the globe. Environmental and Social Reporting Environmental and Social Reporting - referred to as Sustainability Reporting - however, has had a different trajectory. Literature suggests that in the 1970s, some....
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.... sporadic social reporting started in the western world which then shifted to environmental issues in the 1980s - according to Ans Kolk¹, the first independent environmental report was published in 1989. It was only in the 1990s that both social and environmental issues began to be reported simultaneously. A 2017 study² by the World Business Council for Sustainable Development (WBCSD) indicated that the number of "reporting provisions" globally have increased tenfold in the 25 years since the 1992 Rio Earth Summit to about a thousand, indicating the complexity and need for such reporting. 1 A Decade of Sustainability Reporting: Developments and Significance by Kolk, A. Published in: International Journal of Environment and Sustainable Development accessed in April 2020 from https://pure.uva.nl/ws/files/1932038/25817 55fulltext.pdf 2 Insights from the Reporting Exchange: ESG Reporting Trends accessed in April 2020 from https://docs.wbcsd.org/2018/02/Reporting Exchange Report ESG reporting trends 2017.pdf 16 THE "BUSINESS CASE" FOR SUSTAINABILITY REPORTING Businesses have always used natural and human capital, amongst others, to produce goods and services requi....
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....red by society. Waste thus generated has been relegated to the environment, which was deemed a replenishable and infinite resource. This form of resource utilisation however, has proven to be exploitative of the environment and unsustainable, as is evidenced by growing social and economic inequality, natural resource scarcity, and pollution, exacerbated by climate change. There is now a growing awareness and activism amongst stakeholders, of businesses in particular, and society in general, who are demanding business accountability for their social and environmental impacts. The increase in Sustainability Reporting has been driven by three factors - pressure from stakeholder groups on companies to disclose information, especially on the negative impact of their operations; heightened governmental regulation on these issues to protect rights of citizens and the environment; and most importantly, market demand which has required companies (suppliers/manufacturers/producers) that are part of Global Value Chains, and/or are partners of MNCs which have committed globally to demonstrate their sustainability performance through the use of Voluntary Sustainability Standards, C....
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....ertifications, etc. The reasons why increased sustainability reporting can benefit businesses are summarised here. . - - Increased access to capital: Indications are investors increasingly recognise that environmental and social issues provide both risks and opportunities in respect of their investments and are seeking disclosures on environmental and social performance of businesses. Many of the leading global reporting frameworks, some of which have been described later Global Reporting Initiative, Integrated Reporting, CDP (formerly the Carbon Disclosure Project), Sustainability Accounting Standards Board have significant investor involvement in their formulation and investors are some of the biggest consumers of this data. Further, a number of indices have been created to cater to the needs of investors Dow Jones Sustainability Index, MSCI ESG Index, FTSE4Good. Additionally, several asset management companies have launched ESG (Environmental, Social and Governance) funds which use the ESG performance of a company to make investment decisions. This is reflected in the various green financial products and instruments (equity, loans, bonds) that have evolved, and ....
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....the growing size of their market. 17 • Reduced financial risks: There have also been instances of investor activism that are • • • driving business responsibility. For example, there have been demands for disclosures on carbon emissions from energy companies which are also facing litigation for causing and perpetuating global warming; hedge funds have been holding directors responsible for improving pollution disclosures; state-owned sovereign wealth funds have been withdrawing from coal-based power companies. Increased value creation: There are a number of global studies that show that companies that embed ESG into core business practices outperform their peers. This is true for India as well where, over a 12-year period, the MSCI India ESG Leaders index consistently outperformed the broader market as represented by MSCI India IMI index, and even the difference of outperformance has increased. Further, the performance of MSCI India ESG Leaders has been better than MSCI India during the 'black swan' period of January-March 2020. Thus, all indications suggest that better ESG performance, accompanied by better disclosure, results in increased....
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.... value creation to shareholders. Access to markets and increased market share: A number of companies have begun to recognise that investing in social and environmental issues will not only improve their own business continuity but also put them in a better position with their B2B (Business to Business) customers as well as enable them to acquire new ones. While this was initially true for Indian companies who were part of global supply chains, it is increasingly true for Indian customers as well. Attracting and retaining talent: Employees are increasingly preferring companies that demonstrate responsible behaviour and a purpose. In order to attract and retain human talent and satisfy consumer expectations, companies have begun to embed sustainability practices into their businesses. Disclosing these practices and results through sustainability reports therefore helps these initiatives. Obtaining "social license to operate": Civil society in most democracies have been playing a key role in raising awareness on social and environmental issues through their research and advocacy. Additionally, communities have also become aware and empowered, and most companies recognis....
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....e that it is communities and not governments that provide them the "license to operate". Sustainability reporting enables companies to disclose their plans and activities and thus obtain this license. 18 • Demonstrating leadership: At the World Economic Forum in January 2020, CEOs of 140 of the world's largest companies expressed support for aligning on a core set of metrics and disclosures in their annual reports on the non-financial aspects of business performance, such as greenhouse gas emissions and strategies, diversity, employee health and well-being, and other factors that are generally framed as Environmental, Social and Governance (ESG) topics. SUSTAINABILITY REPORTING FRAMEWORKS The last few decades have seen a significant increase in the maturity of corporate reporting frameworks that have evolved over time and been embraced internationally by leading businesses to promote, measure, and monitor sustainability performance, especially in their supply/value chain. These go beyond the financials of a company, and are also referred to as sustainability reports. While they may vary in terms of detail and depth, they all have a few common features. One, t....
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....hey cover a range of sustainable development issues, including environmental, social, and human rights issues. Two, many are investor-led, which indicates their interest to better assess risks and opportunities along these parameters. And three, the process of developing these frameworks is consultative, thereby reflecting the range of stakeholder expectations. A brief overview of some of the well-recognised global reporting frameworks is given in Table 1.1. All of these are voluntary disclosure frameworks/standards provided by independent third-party agencies to enable businesses to demonstrate and deepen their commitment to the social and environmental responsibilities. Table 1.A Globally well-recognised Sustainability Reporting Frameworks United Nations Global Compact (UNGC) The United Nations Global Compact, established in 2000, is a voluntary initiative based on CEO commitments to implement universal sustainability principles and to support UN goals³. Companies are required to report along the ten principles enunciated in the areas of human rights, labour, environment, and corruption where the minimum standards for each have been defined. These principles hav....
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....e been derived from the Universal Declaration of Human Rights, the International Labour Organization's Declaration on Fundamental Principles and Rights at Work, the Rio Declaration on Environment and Development, and the United Nations Convention Against Corruption. 3 https://www.unglobalcompact.org/about 19 Table 1.A Globally well-recognised Sustainability Reporting Frameworks Global Reporting Initiative (GRI) GRI is an independent international organisation whose framework is widely used by businesses and stakeholders to understand and communicate their impact on sustainability issues such as climate change, human rights, governance, and social well-being. The standards provide for qualitative and quantitative information disclosures under universal and specific standards. The universal standards seek information on general management parameters, and specific standards enable reporting as per relevance to business operations. Integrated Reporting (IR) The International Integrated Reporting Council (IIRC), established in the UK in 2010, has developed the framework which is a principle-based guidance for preparing an Integrated Report (IR). It is different from the ....
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....other sustainability reports in terms of structure and expectations. The IR does not prescribe standardised indicators, and companies are to develop their own standards. An IR provides insight on the resources and relationships used and affected by an organisation, which are referred to as "the capitals"5. CDP (formerly Carbon Disclosure Project) Based in the UK, CDP represents a network of investors and purchasers that runs a disclosure system enabling companies, cities, states, and regions to measure and manage their climate change impacts. It collects data on water, climate, and forests, analyses it, ranks the same, and publishes the data online. It is an online dashboard where stakeholders may report and view impacts of entities. ISO 26000 The International Organization for Standardization launched ISO 26000 Guidance on social responsibility in November 2010. It offers voluntary guidance, and not certification or standards, on social responsibility. It is based on seven principles and provides 37 issues that companies may choose to report on as per materiality.7 Sustainability Accounting Standards Board (SASB) SASB is an independent non-profit organisation which ....
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....provides 77 industry-specific standards. It assists public corporations in disclosing material, decision-useful information to investors. They are designed for voluntary use in disclosures required by existing US regulations in filings with the Securities and Exchange Commission (SEC). GLOBAL TRENDS IN SUSTAINIBILITY REPORTING Governments of several countries have introduced disclosures on sustainability reporting. Given below, are some examples: 4 https://www.globalreporting.org/Information/about-gri/Pages/default.aspx 5 https://integrated reporting.org/wp-content/uploads/2015/03/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf 6 https://www.cdp.net/en/info/about-us/what-we-do 7 https://www.iso.org/what-we-do.html 8 https://www.sasb.org/wp-content/uploads/2019/05/SASB-Conceptual-Framework.pdf 20 20 1. Denmark*: Introduced in 2008, all companies that meet certain size criteria (assets, revenue, number of employees) are required to supplement their annual management's review with a report on social responsibility, i.e. "voluntarily include considerations for human rights, societal, environmental and climate conditions as well as combatting corruption in their busine....
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....ss strategy and corporate activities." 2. South Africa: The Johannesburg Stock Exchange (JSE) introduced the disclosure of sustainability information starting in 2010. The JSE has introduced integrated reporting for all listed companies on an "apply or explain" basis, thus allowing those companies that did not issue an integrated report to explain why this was the case. 3. China*: The Shanghai Stock Exchange (SHSE) and the Shenzhen Stock Exchange (SZSE) mandated certain listed firms to disclose ESG information starting from financial year ending December 2008. Specifically, SHSE mandated sustainability reporting for firms included in the SHSE Corporate Governance Index, firms with overseas listed shares, and firms in the financial industry. 4. Malaysia 10: The Stock Exchange Bursa Malaysia made sustainability disclosure a listing requirement for all listed firms starting from financial year ending December 2007. 5. Philippines¹¹: In 2019, the Securities and Exchange Commission (SEC) issued the "Sustainability Reporting Guidelines for Publicly Listed Companies" outlining information that the eligible companies will have to disclose in relation to their non-financ....
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....ial performance across the economic, environmental and social aspects of their organisations on a "comply or explain" basis, starting 2020. The EU Non-Financial Reporting Directive¹² (which requires large companies in the EU to disclose social, environmental, and diversity information) is the most significant EU-wide legislative initiative to promote sustainability reporting; the process of transposing this into the national laws of EU countries is underway. Additionally, several countries have reporting Extract from "The Consequences of Mandatory Corporate Sustainability Reporting" by loannis loannou and George Serafeim published as Working Paper 11-100 by Harvard Business School, accessed on July 11, 2019 9 The JSE Listing Requirements, Bulletin 1 of 2017 accessed on March 24, 2020 10 As defined in paragraph (29), Part A of Appendix 9C of the Main Market Listing Requirements and paragraph (30) of Appendix 9C of the ACE Market Listing Requirements issued by Bursa Malaysia Securities Berhad 11 SEC Memorandum Circular No. 4, series of 2019 issued by the Securities and Exchanges Commission, The Philippines 12 Directive 2014/95/EU of the European Parliament 21 req....
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....uirements on specific issues. For instance, climate change related reporting is prevalent in Australia, Mexico, USA, and in France. The Modern Slavery Act, first enacted by the UK in 2015 and more recently by Australia, asks each company to report on modern slavery not just in its operations but also in its global supply chains, thereby including many SMEs in emerging markets. NON-FINANCIAL REPORTING IN INDIA The regulatory nudge to businesses to be responsible began as early as 2009 and gained critical mass with the release of NVGs. However, the regulatory push for businesses to provide responsibility and sustainability information came with: a. The Companies Act 2013 (Act) which requires companies to furnish non-financial information mandatorily. b. The SEBI-BRR reporting requirement, which for the first time introduced mandatory sustainability reporting among companies in India in 2012. Significantly, the Act casts fiduciary duties on Directors (Section 166), requiring them to promote the objects of the company for the benefit of its members as a whole, and in the best interests of the company, its employees, the shareholders, the community and for the protection ....
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.... of environment. Provisions on Corporate Social Responsibility were introduced to harness business efficiency and innovation for inclusive growth. In 2017, SEBI issued an advisory that Integrated Reporting be adopted on a voluntary basis by the top 500 companies preparing BRR Reports from financial year 2017-18. The Act has also made stipulations for having woman directors for certain classes of companies, in order to address gender gaps in governance; board reports have been mandated to contain a statement on compliance relating to the constitution of an Internal Complaints Committee under the Prevention of Sexual Harassment of Women at Workplace Act, 2013. In its outlook, the Act inheres in itself the NVGs, the three pillars of UNGPS, and SDGs. SEBI has stipulated that the top 1000 listed entities shall have a woman independent director on their boards. 22 Many of the large listed companies have historically proactively reported on global sustainability frameworks. However, sustainability reporting in India is still in its infancy. In view of the global trends, the adoption of SDGs as part of the 2030 Agenda by all UN member states, and the momentum gained by UNGP-....
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....endorsing countries on developing National Action Plans (NAPS), the Committee felt that it would be useful to analyse the nature of disclosures being made by companies in the SEBI-BRR Reports. The insights gained as to the strengths and deficiencies of the current framework vis-à -vis the globally accepted desirables would be beneficial in the framing of comprehensive and relevant formats. 23 Chapter 2 SEBI-BRR DISCLOSURES by COMPANIES The IICA Study The Indian Institute of Corporate Affairs (IICA) conducted a 'Baseline Assessment of Business and Human Rights Situation in India'¹³ with partnership support from UNICEF. While this study was done as a part of the NAP process, the analysis of SEBI-BRR disclosures of the top 500 companies for the financial year 2018-19 was useful data for the Committee. The analysis was done based on three criteria: completeness, accuracy, and clarity of information provided. Completeness referred to whether information on all the nine NVG principles was provided; accuracy related to whether the information provided was of relevance to the principle; and, clarity refers to comprehensibility of information provided. The sample siz....
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....e of the study was 490 listed companies. An analysis of disclosures made by companies in the sixth year of filing the SEBI-BRR Report throws light on how the framework has augured well and what further improvements are needed. The Committee noted at the outset that the SEBI-BRR framework based on the NVG Principles had fostered a sense of mindfulness towards business responsibility and sustainability among companies. Data analysis The data analysis revealed that most companies were able to provide complete responses, suggesting that it is well within the ability of companies to make the disclosures sought. However, despite the completeness of information, both accuracy and clarity of information provided was weak. The study shows a great deal of variance in the disclosures made across the different principles and highlights the need for seeking specific quantitative data to enable comparability. The study showed that disclosures pertaining to supply chain and contract labour were the weakest. The ability of the companies to respond to the questions, principle- wise is tabulated below: 13 G Dadhich and D Mishra 2019. Baseline Assessment of Business and Human Rights S....
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....ituation in India: Indian Institute of Corporate Affairs, under the aegis of Ministry of Corporate Affairs. 24 Table 2.A Ability of companies to respond to SEBI-BRR questions and how the proposed formats have addressed them addressed in the proposed formats Not applicable NVG/NGRBC Specific question Principle Ability of the company to respond How it has been 1 Policy relating to Principle All responded 1 1 Number of stakeholder complaints received and Most responded numbers; few on on resolved resolution Resource use by products Limited response With regard to complaints, the proposed format specifically seeks the number of complaints at the beginning of the year, complaints received during the year and complaints pending resolution at the end of the year Question simplified 2 whose design has incorporated social or environmental concerns 2 Procedures for sustainable About half of the sourcing companies responded 2 Mechanism to waste and extent recycle of 3 3 3 5 recycling done Numbers of employees broken down by gender, disability, contract/casual, etc. Number of complaints related to child labour, involuntary labo....
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....ur, cases on sexual harassment Safety and on Over 90% of the companies responded to the question mechanism, very few responded to a detailed extent Over 90% of the companies responded Over 95% of the companies responded skill Most No change as the question is critical from a human rights perspective Question has been made more specific Details sought in a more granular manner No change required companies More granular data sought as this is a critical issue upgradation programmes responded in the for employees affirmative but data not provided Mapping of stakeholders and identification of disadvantaged, marginalised, vulnerable Existence of a human Over 95% of the No change required companies responded Almost 100% of the of Question Additional sought retained; information rights policy, its coverage, companies responded and instances complaints and resolution 25 25 NVG/NGRBC Specific question Principle Ability of the company to respond How it has been addressed in the 6 Strategies/initiatives to address global Over 90% of companies responded the proposed formats No change required 7 environmental issues Membersh....
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....ip of industry association, advocacy channels policy Over 95% of the companies responded 8 Details interventions 9 Consumer data 9 Product labelling 9 Over 60% of the companies responded Cases of unfair trade Over 90% of the practices, irresponsible companies responded advertising, etc. of CSR All companies responded in line with the Companies Act complaints Most companies have provided these details Question retained; More details sought under leadership indicators Additional details sought More granular details sought on the nature of complaints Question retained Modified to seek information on corrective action under leadership indicators Additionally, the study also highlighted some aspects and issues that could improve the quality and utility of disclosures. These are presented below along with how the proposed formats address these. Table 2.B Additional information to be sought in the proposed formats S. No. 1. 2. 3. 4. 5. Changes proposed by the study The information sought must be in a standardised form Guidance must accompany the formats to enable companies to interpret questions unambiguously Companies may be encourag....
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....ed to extend their policies to value chain partners Questions relating to how the businesses are being responsible for the well-being of contract/casual employees must be included Disclosures may also be sought on initiatives taken by companies to address the gender gap How addressed in BRSR The format has been revamped to include quantitative and qualitative information in a standardised manner Guidance document will form a part of the BRSR Several questions in the BRSR seek information related to value chains BRSR seeks these details BRSR seeks disaggregated data for women employees and those that are differently abled Implications of the study for the proposed formats The IICA study clearly suggested that the SEBI-BRR disclosures have not been difficult for companies to fill, and with the proposed formats it is possible to have more comprehensive 26 disclosures from companies. Several substantive questions on principle-wise performance have been retained with minor modifications. In some cases where disclosures were not comprehensive, e.g. extent of recycling of waste, questions have been retained as both regulations and stakeholders are expecting imp....
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....roved behaviour from businesses, thus making them important disclosures. In addition, the study provided some useful inputs into the design of the proposed format. Additional questions have been put in to reflect the expectations of the NGRBC. It is significant to note that as India prepares her National Action Plan on Business and Human Rights, the NGRBC and its disclosure framework will have a critical role in enabling businesses to future-proof themselves responsibly and sustainably in being responsive to their stakeholders. 27 Chapter 3 NATURE OF FORMATS: DELIBERATIONS The Committee felt that unlike other prevalent sustainability frameworks which are driven by non-State organisations, the SEBI- BRR framework, and the proposed formats, are unique by virtue of being driven by the government. They not only serve to signal the expectations of government from businesses, but also become an instrument of accountability. It is therefore important that the proposed formats contain the basic, most desired elements of sustainability and responsibility reporting. The proposed formats are intended to become a single source of non-financial/sustainability information for co....
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....mpanies reporting in India. They would be standalone, comprehensive reports which put together all relevant information on sustainability emanating from the NGRBCs and inheres the principles of SDGs and UNGPs. The information collated through the proposed formats is intended to serve all business stakeholders, viz. investors, other businesses, consumers, governments, citizens, and other interested entities and individuals. The responsibility and sustainability reports are meant to make information which affects people accessible, intelligible, and available for decision- making. The scope of disclosures should eventually extend to all businesses, irrespective of size or ownership, as responsible business conduct is not the obligation of a few. The Committee believes that responsible business conduct is a mindset and an approach to the way businesses are managed. Since businesses derive their legitimacy to operate from their stakeholders, it is imperative that they demonstrate inclusivity and sustainability in their operations. The role of businesses in mitigating adverse impacts arising out of their operations is a key aspect of demonstrating responsibility. The NGBRC....
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.... explicitly calls out to companies to demonstrate leadership in business responsibility by transitioning from 'doing no harm', to proactively 'doing good'. The disclosures need to be viewed from this perspective and therefore are intended to be transparent, accountable, and forge partnerships for the advancement of the business and its stakeholders together. Notwithstanding the fact that it is desirable to extend the scope of applicability of responsibility and sustainability disclosures to all businesses, it is important to ensure preparedness of businesses for such disclosures. The larger, listed entities have already been 28 making such disclosures driven by their investors and by law. The export-based companies have also been making these disclosures to their buyers in other countries where this is already mandated. They have also had to share this information with standard setting bodies and other multi-stakeholder platforms of which they are members. However, the level of preparedness of small-sized companies, informal, and home-based businesses is likely to be low or non- existent. The Committee therefore recognises the importance of staggered applicability to ....
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.... smaller companies, perhaps beginning with disclosure on a voluntary basis. The scope and applicability to Limited Liability Partnerships (LLPs) may also be considered in terms of size for staggering. As for businesses in the informal sector, it is hoped that as formal businesses become more mindful of their value chain partners, considerations of business responsibility and sustainability shall also become operational there. In keeping with the deliberations, the Committee has made every effort to develop a consistent, and reliable questionnaire with measurable parameters. For each NGRBC principle, a set of quantitative variables which are relevant to the specific principle have been chosen for seeking disclosures. Where the issues are more subjective, qualitative responses have been sought. Questions have been drafted to make them as self-explanatory as possible and to remove the scope for multiple interpretations. A Guidance Note has been prepared to define and interpret the scope of each question to enable reporting by companies. The usage of terms has been made consistent with the Companies Act, 2013, any other prevalent statute(s), and NGRBC. Where there is no de....
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....finition, the term is to be interpreted as commonly understood. To standardise and deduplicate reporting requirements, the formats have been developed in a manner that makes it easy to be integrated with filings made on the MCA21 Portal. The information already filed on the MCA21 Portal by companies would get prefilled where applicable in the proposed formats. Further, where there are multiple options, dropdown menus for appropriate selection have been proposed. At present, the SEBI-BRR Reports are filed as part of a company's annual report and are submitted to the stock exchanges. While the SEBI requirements of BRR may continue for listed entities, as defined by threshold of market capitalisation or any other criteria as decided by SEBI, the Committee recommends that as far as other companies are concerned, criteria such 20 29 as combination of paid-up capital and/or turnover of a company would be a suitable eligibility criterion to prescribe non-financial reporting requirements. The listed entities eligible by market capitalisation or any other criterion decided by SEBI, would continue to report both on the MCA21 Portal and file copies with the stock exchanges RE....
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....COMMENDATIONS I. The Business Responsibility & Sustainability Formats At the outset, the Committee recommends that the format be called 'Business Responsibility and Sustainability Report (BRSR)' instead of Business Responsibility Report. This shall more accurately convey the thrust on sustainability as well as business responsibility. On the basis of the various principles upon which the Committee agreed, two BRSR formats are proposed along with guidance notes. One is a comprehensive format (Annexure-2A), and the other, a Lite version (Annexure-3A). Structure of the BRSR Framework The BRSR has three sections and the purpose and structure of each of these three sections is given below: Section A: General Disclosures - The objective of this section is to obtain basic information about the company – size, location, products, number of employees, CSR activities, etc. The proposed formats include additional disclosures on proximity of a company's operations to environmentally sensitive sites such as protected areas, water-stressed zones, etc. Section B: Management and Process In this section, the company is required to disclose information on policies and proces....
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....ses relating to the NGRBC Principles concerning leadership, governance, and stakeholder engagement. Wherever relevant, companies have been asked to provide links to their websites where these policies are available. The purpose of this section is to understand whether the company has the building blocks in place that will enable and ensure responsible business conduct. It reflects the belief that policies and processes are foundational in nature to ensuing action. 30 Section C: Principle-wise performance Responses to Section C indicate how a company is performing in respect of each Principle and Core Element of the NGRBCs. This section requires companies to demonstrate their intent and commitment to responsible business conduct through actions and outcomes. The questions in this section have been divided into two categories: 1. Essential: Those that are mandatory for all companies. 2. Leadership: Those that are voluntary and which provide an opportunity for companies to present their impacts and outcomes. It is expected that in the next cycle of review, questions from the Leadership category would be moved to the Essential category and so companies should see this ....
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....as a pathway to transitioning to a more comprehensive disclosures regime. BRSR Lite The Committee recognised that at present, only the top 500 listed companies have the experience of business responsibility reporting. Other companies may thus be unfamiliar with any form of sustainability reporting and the proposed BRSR would perhaps be their first effort at developing a sustainability report. Therefore, a pared down Lite version of the BRSR format has been proposed, to make it easier for all companies to begin reporting on sustainability reporting related issues. This again has the Essential and Leadership category of questions, but fewer in number, and seeks information which such companies should be able to provide. II. The implementation of reporting requirement should be done in phases so that smaller companies have the time to adapt and learn from the larger ones. With regard to listed entities, reporting may be done by the top 1000 listed companies (by market capitalisation) as applicable presently or as prescribed by SEBI. Prior to implementing the reporting requirements for listed entities, SEBI may also adopt the due process of consultation. The reporting re....
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....quirement may be extended by MCA to unlisted companies above a specified threshold of turnover or paid-up capital. Further, the Committee recommends that smaller unlisted companies below this threshold may, to begin with, adopt a Lite version of the format, on a voluntary basis. III. BRS Reporting be integrated with reporting under the Companies Act, 2013 on the MCA21portal, preferably in XBRL formats. 31 WAY FORWARD Chapter 4 The growing salience of non-financial disclosures along with the annual financial disclosures ensures that businesses explicitly recognise their environmental and social responsibilities. The proposed BRSR formats provide a standard and consistent framework to capture their performance on globally recognised and locally relevant indicators. Value chain, labour welfare, and women's participation in economic activity – recognised as the three key pillars - - for inclusive development – are within the influence of companies and have been explicitly emphasised in the proposed BRSR formats. Sustainable production, with focus on raw material procurement, waste disposal, and recycling are recognised challenges and have been incorpora....
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....ted in to the BRSR. The Committee recognises the challenges and has been ambitious in its thinking on the transformative role of businesses in driving responsible conduct. It is hoped that the proposed formats gain acceptability and credence among global frameworks as a singular source of information for companies reporting in India, such that they serve as primary documents for assessment of businesses. As a first step, the BRS Reports need to be integrated with the filings made on the MCA21 Portal. This shall enable leveraging of technology for capturing machine readable data, making it amenable to data analysis, and rendering it in presentable forms for further use and decision making. It is also the vision of this Committee that the information captured through these formats be used to develop a Business Responsibility-Sustainability Index on which companies would vie to rank high. Responsibility and sustainability positively signal market sentiment. This index will also enable organisations, including the central and state governments, to give preference in their procurement processes to businesses that demonstrate responsible business conduct. It is hoped that a....
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....s non-financial/sustainability disclosures grow in eminence, this information would be used by banks, credit rating agencies, and other financial institutions, along with financial information to assess credibility of a company/business. It is also important that steps be taken to ensure that businesses be hand-held through capacity building and training to adopt these formats for making disclosures. These disclosures 32 may be made effective from the financial year 2021-2022 so that time is available for adaptation. A five-year time period may be explored for phasing the implementation to cover all companies gradually. Institutions such as the Indian Institute of Corporate Affairs and the National Foundation for Corporate Governance may play a proactive role to develop content for training and capacity building. Partnerships with professional institutes, business associations, industry chambers and academic institutions may also be explored. Going forward, the BRSR may be translated into local languages to ensure that it is comprehensible to all stakeholders of the company, and does not become an esoteric activity restricted to specific departments within the organis....
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....ation. The Committee is conscious of the fact that the recommendations made by it are specific to companies, while the thrust of NGRBCs and business responsibility and sustainability is directed towards all businesses. This in part emanates from the source of the mandate of this Committee, the Ministry of Corporate Affairs, which is the regulator for companies in India. However, with the emphasis on the value chain of a business, it is hoped that the philosophy shall translate to affect most businesses. This notwithstanding, the applicability of BRSR frameworks may be explored for making it more broad-based in times to come. Like the NGRBCs, the BRSR formats proposed are generic in that they cut across all business sectors. There may therefore be some questions that may be less relevant to some sectors while there may be others that may need to be added for some sectors. Thus, going forward, sector-specific BRSR formats may be developed so that the environmental and social performance of a sector can be assessed in depth. It is important to note that all recommendations are a function of time and context. After adoption of the proposed BRSR frameworks, they must be re....
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....viewed at reasonable intervals to improve and update them. Three years is a reasonable time period to observe it in operation and deduce learnings from it. Any substantive changes made to the NGRBCs should also trigger a review of the BRSR formats. 33 Annexure-1 F. No. 10/19/2018-CSR (Part File - 2) Government of India Ministry of Corporate Affairs 5th Floor, 'A' Wing, Shastri Bhawan, Dr. R.P. Road, New Delhi-110001 14.11.2018 OFFICE ORDER Subject: Constitution of Committee for finalizing Business Responsibility Reporting (BRR) Format for Listed and Unlisted Companies. The Secretary, Corporate Affairs has constituted a Committee for finalizing the Business Responsibility Reporting (BRR) Format for Listed and unlisted companies based on the BRR Framework of the updated NVGs. 2. In view of the above, Committee on BRR is hereby constituted under the Chairmanship of Mr. Gyaneshwar Kumar Singh, Joint Secretary, Ministry of Corporate Affairs with the following Members: S. No. Members 1. Mr. Gyaneshwar Kumar Singh, Joint Secretary, MCA 2. Joint Secretary, Policy, MCA or his nominee 3. Representative of SEBI 4. President of Institute of Company Secretary of In....
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....dia (ICSI) 5. President of Institute of Chartered Accountants of India (ICAI) 6. President of Institute of Cost Accountants of India (ICOAI) Role Chairman Member Member Member Member Member 7. Viraf Mehta, Adjunct Faculty, IICA 8. Shankar Venkateswaran, Adjunct Faculty, IICA * Director General, Indian Institute of Corporate Affairs shall be a Special Invitee. 3. The Committee shall formulate the BRR Format for listed and unlisted companies. 4. The Committee shall submit its report within six weeks from the date of its first meeting. 5. The Institute of Company Secretaries of India (ICSI) & Indian Institute of Corporate Affairs (IICA) shall render necessary secretarial assistance and logistical support to the Committee on BRR. MCA & ICSI shall jointly provide technical support to the Committee. 6. The Committee may devise its own procedure to conduct its meetings including inter alia invite any person(s) of appropriate standing, knowledge and expertise in the fields of economics, law, banking, social work etc. and is free to meet anywhere in India. This issues with the approval of competent authority. Page 34 of 186 14.11.2018. (Aparna Mudiam) Assista....
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....nt Director 011-23070216 [email protected] 34 To, 1. All Committee Members. 2. Dr. Sameer Sharma, DG, IICA 3. Mr. Sanjay Shorey, Director ( Legal & Prosecution), MCA Mr. Tharvinder Singh, Under Secretary, MCA 4. Ms. Seema Rath, Deputy Director, MCA 5. 6. Mr. Vedant Ojha, Assistant Director, MCA 7. Dr. Garima Dadhich, Coordinator, NFCSR, IICA 8. List of Ministries as per Annexure-A. Copy to: 1. PS to Secretary (CA) 2. PS to JS(G)/JS(K) Page 35 of 186 35 Annexure -2A BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORTING FORMAT SECTION A: GENERAL DISCLOSURES Corporate Identity Number (CIN) of the Company (if applicable): Name of the Company: Year of incorporation: Registered office address: Corporate address: I. Company details 1. 2. 3. 4. 5. 6. E-mail: 7. Telephone: 8. Website: 9. 10. 11. Financial year for which reporting is being done: (Drop-Down List) Whether shares listed on recognized Stock Exchange(s): Yes/No Authorised Capital 12. Paid-up Capital II. Products/services 13. Sector(s) in which the company is engaged: Number of business activities: (Pre-fill from MGT-7) S. No. Main Activity group code Description of B....
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....usiness Main Activity Activity group Description of % of Turnover of Business the company Code Activity 14. Top 3 Products/Services sold by the company by Turnover (including both manufactured and traded): Brand(s) associated with the product/service and % of total Turnover contributed by the Brand(s) S. Product/Servi No NIC Cod ce % of total Turnover contribute e d Bran d 1 Contributi on to % of total Bran d2 Turnover Contributi on to % of total Turnover (Add More Column s) 1 2 3 15. What is the contribution of exports to total turnover of the Company in percentage? III. Operations 36 16. Number of locations where plants (in case of manufacturing businesses) and/or operations/offices (in case of non-manufacturing) of the Company are situated: Location National Number of plants Number of offices Total International 17. Location of top 3 plants (in case of manufacturing businesses) or operations/offices (in case of non-manufacturing) in India by contribution to turnover: a. National: State (Drop Down List (State 1) List) Turnover (%) (State 2) (State 3) District (Drop Down List (District) (District) (District) List) C....
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....ategory A Yes/No Button) (Radio Yes/No Button) (Radio Yes/No (Radio Button) Category B Yes/No Yes/No Yes/No Category C Yes/No Yes/No Yes/No Category D Yes/No Yes/No Yes/No Categories are as follows: Category A: In or within 50 km of protected areas like National Parks, Wild life Sanctuaries, Biosphere Reserves, Wetlands, etc. Category B: In or within 50 km of Biodiversity Hotspots Category C: In high water-stressed zones defined as "Over-exploited" or "critical" by the Central Groundwater Board Category D: Within Coastal Regulation Zones b. International Location of top 3 plants (in case of manufacturing businesses) or operations/offices (in case of non-manufacturing businesses) in foreign countries by contribution to Turnover: Country (Drop Down List List) (Country 1) Turnover (%) (Country 2) (Country 3) 18. Markets served by the Company: a. Locations National (No. of States) (Number Box) International (No. of Countries) (Number Box) Number 37 b. Location of top 3 Markets by contribution to Turnover: (i) National Market (State) (Drop Down List List) Turnover (%) (ii) International Country (Drop Down List List) Turnover (%) IV. 19....
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..... S. No. Employees Details as at the end of Financial Year: a. Employees (including differently abled): Particulars Total No. Male (%) % (Auto Calculate) No. Female (%) % Other (%) (Auto No. % (Auto Calculate) Calculate) 1. Permanent 2. Other than Permanent 3. Total S. b. Differently abled Employees: Particulars Total No 1. Permanent 2. Other than permanent 3. Total S. No. Male (%) Female (%) No. % (Auto Calculate) No. % (Auto Calculate) No. Other (%) % (Auto Calculate) Total No. of Workmen c. Workmen (including differently abled): Particulars Male (%) Female (%) Other (%) No. % (Auto No. Calculate) % (Auto No. Calculate) % (Auto Calculate) 1. Permanent a. Unskilled b. Semi-skilled C. Skilled d. Highly Skilled 2. Other than a. b. C. 3. Permanent Unskilled Semi-skilled Skilled d. Highly Skilled Total 38 d. Differently abled workmen: S. Total No. 1. Workmen I. Permanent a. Unskilled b. C. Semi-skilled Skilled d. Highly Skilled 2. 20. II. Other than Permanent a. Unskilled b. Semi-skilled C. Skilled d. Highly Skilled Total Total No. Workmen Male (%) Female (....
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....%) Other (%) of No. % (Auto Calculate) No. % (Auto Calculate) No. % (Auto Calculate) Participation/Inclusion/Representation of women (including differently abled): Total No. of Females (including No. of females who are Board of Directors Key Management Personnel differently abled) differently abled persons No. % (Auto No. % (Auto Calculate) Calculate) V. 21. Holding, Subsidiary and Associate Companies (including joint ventures) (a) Names of subsidiary / associate companies *No. of subsidiary/associate companies for which information is to be given (Number % of Does the company participate in Box) S. No. Name of the CIN / company Holding/ FCRN Subsidiary/ Associate/ shares held Joint Venture the Business Responsibility initiatives of the parent company? (Yes/No) (Radio Button) (Pre-fill from Form MGT-7 except for last column) (b) Do any other entity/entities (e.g. suppliers, distributors etc.) that the Company does business with, participate in the BR initiatives of the Company? If yes, then indicate the percentage of such entity/entities? [Less than 30%, 30-60%, More than 60%] (Create radio buttons) 39 VI. CSR Details:(Pre-f....
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....ill from Form AOC-4 if CSR is applicable to the company. If not, it may fill the details voluntarily) 22. (a) (i) Whether CSR is applicable as per section 135: (Yes/No) (Radio Button) (ii) Turnover (in Rs.) (iii) Net worth (in Rs.) (b) Net Profits for last three financial years Financial year ended Profit before tax (in Rs.) Net Profit computed u/s 198 adjusted as per rule 2(1)(f) of the Companies (CSR Policy) Rules, 2014 (in Rs.) 23. Average net profit of the company for last three financial years (as defined in explanation to sub-section (5) section 135 of the Act (in Rs.) (Auto Calculate) 24. Prescribed CSR Expenditure (two per cent. of the amount as in item 23 above) (Auto Calculate) 25. (a) Total amount spent on CSR for the financial year (in Rs.) (b) Amount spent in local area (in Rs.) (c) Manner in which the amount spent during the financial year as detailed below: (9) (1) (2) S. CSR (3) Sector (4) No project in State/ Union (5) Specify the or which activity the identifie project the Territory where district where projects (6) Amount outlay (budget ) (7) Amount spent on the projects (8) Expenditure on Administrati ve ....
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.... Mode of Amou nt project or overheads spent d is Project/ or or progra (in Rs.) Covere Program programs was were Undertak undertak progra ms wise ms (in Rs.) en en (in Rs.) 1 2 (Insert more Rows) Total 40 40 26. Details of Implementing Agency(ies): S. No. Project Name Project Location Address Details of Implementing Agency Name Address of Contact Email Registered Office No. Address (Number Box) (Insert more Rows) 27. Whether a responsibility statement of the CSR Committee on the implementation and monitoring of CSR Policy is enclosed to the Board's Report: Yes/No (Radio Button) 28. Link to CSR Policy VII. Transparency and Disclosures Compliances 29. Complaints/Grievances on any aspect of the National Guidelines on Responsible Business Conduct in the financial year: Stakehold Grievanc Current Financial Year er group e Previous Financial Year (Pre-fill from previous financial from Redressal whom Mechanis Number complaint is received m in of Number of Number of Number of year) Number Number of of Place complain complain complain (Yes/No) ts at the ts ts complain ts at the complain com....
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....plain ts ts (Radio beginnin Button) of the received during (If Yes, year the year pending resolutio n at close beginnin of the received during year then Text of year the year pending resolutio n at close of year Box for Name) Communiti es Business partners Investors Shareholde rs Customers Value Chain Partner Other (please specify) (Text Box) 41 11 30. Overview of the company's high priority responsible business conduct issues. Please indicate, up to three, high priority responsible business conduct and sustainability issues pertaining to environmental, social and governance matters that present a risk or an opportunity to your business and outline the approach that your company is taking to address them: S. No. (Insert more Rows) High priority/material issue Company's approach to address it 42 SECTION B: MANAGEMENT AND PROCESS DISCLOSURES This section is aimed at helping businesses demonstrate the structures, policies and processes put in place towards adopting the Principles and Core Elements. Disclosure Questions Policy and management processes 1. a. Name your company's policy/policies that cover each principle and....
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.... its core elements of the NGRBCs. (Text Box for Name) b. Has the policy been approved by the Board? (Yes/No) (Radio Button) c. Web Link of the Policies (Text Box) 2. Whether the company has translated the policy into procedures. (Yes / No) (Radio Button) 3. Do the enlisted policies extend to your value chain partners? (Yes/No) (Radio Button) 4. Name of the national and international codes/certifications/labels/ standards (e.g. Forest Stewardship Council, Fairtrade, Rainforest Alliance, Trustea) standards (e.g. SA 8000, OHSAS, ISO, BIS) adopted by your company and mapped to each principle (Text Box for Name) Governance, leadership and oversight 5. Details of the Director responsible for implementation of the Business Responsibility policy (ies) 6. Does the company have a specified committee of the Board/ Directors/ Officials to oversee the implementation of the policy? (Yes/No) (Radio Button) If yes, please indicate the composition. No. of Directors: (Insert Rows as per no. entered) 1. DIN Number 2. Name 3. Designation (Auto-fill as per DIN No.) No. of Directors: (Insert Rows as per no. entered) 1. DIN Number 2. Name 3. Designation (Auto-fill as per....
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.... DIN No.) No. of Employees: (Insert Rows as per no. entered) 1. Employee ID Number 2. Name 3. Designation (Auto-fill as per DIN No.) 43 7. Details of Review of NGRBCs by the Company: Subject for Review Review undertaken by Frequency (Annually/ Half Performance against above policies Board Committee yearly/ Quarterly) (Drop Down List) and follow up action Any other Committee Compliance with statutory Board Committee requirements of relevance to the principles, and, rectification of any non-compliances Any other Committee 8. Has the company carried out independent assessment/ evaluation of the working of this policy by an internal or external agency? (Yes/No) (Radio Button) Stakeholder Engagement 9. Describe the process of identifying key stakeholder groups of the company (Text Box) 10. Mention the channels to communicate to stakeholders, features of your policies, procedures, decisions and performance that impact them and details and outcomes of its stakeholder engagement 11. What are the channels through which stakeholders can access information about the company on issues relevant to them? (Email, SMS, Newspaper, Pamphlets, Advertisement, C....
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....ommunity Meetings, Notice Board, Website) (Drop Down List List). In case of any other medium please specify. (Text Box) (Email, SMS, Newspaper, Pamphlets, Advertisement, Community Meetings, Notice Board, Website) (Drop Down List List). In case of any other medium please specify. (Text Box) 44 12. If answer to question (1) above is "No" i.e. not all Principles are covered by a policy, reasons to be stated: Questions The company does not consider the Principles material to its business (Yes/No) (Radio Button) The company is not at a stage where it is in a position to formulate and implement the policies on specified principles (Yes/No) (Radio Button) The company does not have the financial or/human and technical resources available for the task (Yes/No) (Radio Button) It is planned to be done in the next financial year (Yes/No) (Radio Button) Any other reason (please specify) (Text Box) PP P P P P P P P 123456789 45 SECTION C: PRINCIPLE WISE PERFORMANCE DISCLOSURE This section is aimed at helping businesses demonstrate their performance in integrating the Principles and Core Elements with key processes and decisions. The information sought is categorized....
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.... as "Essential" and "Leadership". While the essential level is expected from every business that has adopted these Guidelines, the leadership level is expected of businesses which aspire to progress to a higher level in their quest to be socially, environmentally and ethically responsible. PRINCIPLE 1 Businesses should conduct and govern themselves with integrity in a manner that is Ethical, Transparent and Accountable. Essential Indicators 1. Percentage coverage by training and awareness programmes on any or all the Principles in the financial year: Segment Total number of training and %age coverage by awareness programmes held awareness programmes Board of Directors Key Managerial Personnel Employees other than BoD and KMPS Workmen Any other (specify): 2. Meetings/ dialogues organized on responsible business conduct and sustainability with shareholders: No. of meetings/ dialogues % of shareholders in attendance Current Financial Year Previous Financial Year (Pre-fill from previous financial year) 3. 4. Details of fines/ penalties /punishment/ award/compounding fees/settlement amount paid in proceedings with regulators/ law enforcement agencies impo....
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....sed on your company by regulatory/judicial institutions in the financial year. 46 46 Monetary NGRBC Principl Authority Adjudicating Case CNR Brief of the Has an Nam No. Judgement/Aw ard (Text Box) e (Drop Down List) entered e (Tex (Drop Down List (Text t as per data Box) required to be in services.ecourts.go v.in - Supreme Court & Case Type, Case Number & Year; High Court & Box) appeal been preferre d? (Yes/No) (Radio Button) Bench; District Court & State, District & Court Complex.) Penalty/Punishme nt Fine Award Compounding fee Imprisonment Punishment Non-Monetary NGRBC Principl Adjudicating CNR No. Brief of Judgement Authority e (Text Box) (Drop Down (Drop Down List as per data required to be entered in List) services.ecourts.gov.in Supreme Court & Case Type, Case Number & Year; High Court & Bench; District Court & State, District & Court Complex.) Has an appeal been preferred? (Yes/No) (Radio Button) 47 5. Details of the Appeal/ Revision preferred in cases where fines/ penalties have been impugned. Case Name NGRBC Adjudicating Authority CNR No. Details (Populate from Q.3 above) Princip....
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....le (Drop (Drop Down List as per data required to be entered in services.ecourts.gov.in Box) (Text (Text Box) Down List) Supreme Court & Case Type, Case Number & Year; High Court & Bench; District Court & State, District & Court Complex.) (Insert more rows) 6. Number of complaints / cases of bribery/corruption received/ registered in the financial year. Previous Number of complaints / cases of bribery, corruption registered with law enforcement agencies against the company or lodged with the Company internally Current Financial Financial Year Year (Pre-fill from previous financial 7. Details of disclosure of interest involving members of Board: (a) Current Financial Year Number of instances of disclosure of interest by the Directors (b) Current Financial Year Number of complaints received in relation to issues of Conflict of Interest of the Directors Leadership Indicators year) Previous Financial Year (Pre-fill from previous financial year) Previous Financial Year (Pre-fill from previous financial year) 1. Percentage coverage by awareness programmes on any or all the Principles in the financial year: Segment Total number of awareness....
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.... programmes held %age coverage by awareness programmes Value Chain Partners 2. Have full details of non-disputed fines/penalties imposed on your company by regulatory and judicial bodies in the financial year been made available in public domain. Provide web links/ details of places where such reports are available. (Text Box) 48 3. Provide details of such instances (up to 3) where corrective actions have been taken on the above punishment/fines/penalties imposed. (Text Box) 4. Provide details of such instances (up to 3) where corrective measures were taken on the complaints / cases of corruption and conflicts of interest. (Text Box) 5. Does the company have a business continuity and disaster management plan? Give details in 100 words/ web link. (Text Box) 49 49 PRINCIPLE 2 Businesses should provide goods and services in a manner that is sustainable and safe Essential Indicators 1. Has the company conducted Life Cycle Assessments (LCA) for any or all of its top 3 brands/products manufactured? NIC Code* Product /Service % of total Life Cycle Turnover contributed Whether Results Assessment conducted in conducted by communicated independent in publi....
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....c the Current external Financial agency Year (Yes/No) domain (Yes/No) (Radio Button) (Yes/No) (Radio (Radio Button) Button) (Pre-fill from Section A: Q14.) 2. List 3 of your products or services whose design has incorporated social or environmental concerns and/or risks and briefly describe the actions taken to mitigate the adverse environmental and social impacts in production and disposal as identified in the LCA or any other means. Product/Service Action Taken 3. Percentage of R&D and capital expenditure (capex) investments in specific technologies to improve the environmental and social impacts of product and processes to total R&D and capex investments made by the company, respectively. Current Financial Year Previous Financial Year (Pre-fill from previous financial year) R&D Capex 4. a. Does the company have procedures in place for sustainable sourcing? (Yes/No) (Radio Button) b. If yes, what percentage of your inputs was sourced sustainably? (Text Box) 5. Percentage of input material (by value of all inputs) to total inputs sourced from suppliers: (% input) 50 Current Financial Previous Year Financial Year (Pre-fill previous financial....
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.... year) from Adhering to national and international codes/certifications/labels/ standards (refer Q 4, Section B) Adhering to internal standards/guidelines Directly sourced from MSMEs/ small producers Sourced directly from within the district and neighbouring districts 6. Describe the processes in place to safely collect, reuse, recycle and dispose after sale and at the end of life of your products, separately for (a) Plastics (including packaging) (Text Box) (b) E-waste and (Text Box) (c) other waste (Text Box) Leadership Indicators 1. Describe the improvements in environmental and social impacts of product and processes due to R&D and Capex Investments in specific technologies. (Text Box) 2. Do you have a preferential procurement policy where you give preference to purchase from suppliers comprising marginal/vulnerable groups? (Yes/No) (Radio Button) From which marginal/vulnerable groups do you procure? (Drop Down List from NGRBC list) What percentage of total procurement (by value) does it constitute? (% input) Channels of communication Frequency 3. Information on the impact of your products has been communicated to: S. No. Stakeholder Group (Drop Down L....
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....ist from the list in Section A, Q no. 30) (Email, SMS, Newspaper, Pamphlets, (Annually/ Half Advertisement, Community Meetings, Notice Board, Website) (Drop Down List), Others (Text Box) yearly/ Quarterly/Others) (Drop Down List) (Populate Text Box in 'Others' is selected) (Insert more Rows) 4. Provide details of at least three instances on how the feedback received from stakeholders was used for improvements or modifications in the company's existing policies and practices. (Text Box) 5. Percentage of recycled or reused input material to total raw material (by value) used in production: Current Financial Year Previous Financial Year 6. Provide separate details of quantities collected for reuse, recycling, safe disposal after sale, and at end of life of your products of the following: 51 Previous Financial Year (Pre-fill from previous financial year) Product Current Financial Year Collecte Re- Recycle Safely Collecte Use d Dispose d d d Plastics (including packaging ) E-waste Other waste Re- Recycle Safely Use d Dispose d 52 62 PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in....
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.... their value chains Essential Indicators 1. a. Details of measures for the well-being of employees (including differently abled): % of employees covered by Categor y Total (Pre-fill Health insurance Accident Maternity insurance benefits Paternity Benefits Day Care facilities from Section A: Q19 No % (Auto No % (Auto No Calculate Calculate % (Auto Calculate No % (Auto Calculate No % (Auto Calculate • . ) , ) ) of current financia Iyear.) I. Permanent a. Male b. Female c. Other d. Total II. Other than Permanent a. Male b. Female c. Other d. Total b. Details of welfare measures for differently abled employees: Categor y Total (Pre-fill from Section A: Q19 of current financia % of differently abled employees covered by Health insurance No • ) Accident insurance % (Auto No Calculate . Maternity Paternity benefits Benefits % (Auto No Calculate % (Auto No Calculate % (Auto Calculate No ) ) . . Day Care facilities % (Auto Calculate ) l year.) I. Permanent a. Male b. Female c. Other d. Total II. Other than Permanent a. Male b. Female c. Other d. Total 53 Categor y ....
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....Total (Pre-fill from Section A: Q19 c. Details of welfare measures for workmen (including differently abled): Health insurance % of workmen covered by Accident Maternity Paternity insurance benefits Benefits Day Care facilities No % (Auto No % (Auto No No % (Auto % (Auto No % (Auto Calculate Calculate Calculate Calculate Calculate ) ) ) ) of current financia l year.) I. Permanent a. Male b. Female c. Other d. Total II. Other than Permanent a. Male b. Female c. Other d. Total d. Details of welfare measures for differently abled workmen: Categor y Total (Pre-fill from Section A: Q19 of % of differently abled workmen covered by Health insurance Accident insurance Maternity Paternity benefits Benefits No % (Auto No Calculate % (Auto No Calculate % (Auto No % (Auto Calculate No Day Care facilities % (Auto Calculate . ) , ) ) ) Calculate • current financia l year.) I. Permanent a. Male b. Female c. Other d. Total II. Other than Permanent a. Male b. Female c. Other d. Total 54 Current Financial Year No. of Deducted 2. Details of statutory dues (PF, Gratuity, ESI) deducted a....
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....nd deposited with the authorities approved by government, for Current FY and Previous Financial Year. Previous Financial Year (Pre-fill from previous financial year) Deposited Deposited No. of Deducted employees as employees as Statutory Dues and prescribed and prescribed workmen workmen eligible for deduction eligible for deduction PF Gratuity ESI 3. Is there a mechanism available to receive and redress grievances for the following categories of employees and workmen? If yes, please name the mechanism. Yes/No (Radio Button) (If Yes, then populate Text Box for Name of mechanism) Permanent Workmen Other than Permanent Workmen Permanent Employees Other than Permanent Employees 4. Number of Complaints made by employees and workmen: Current Financial Year Pending Filed resolution during Previous Financial Year (Pre-fill from previous financial year) Filed during Pending Filed Pending resolution during resolution the year at the end the year of year at the end the year at the end of year of year Sexual Harassment Working Conditions Health & Safety Discrimination at workplace Child Labour Forced Labour/Involuntary Labou....
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....r Wages Other (Text Box) 55 5. Percentage of membership of employees and workmen in association(s) or Unions recognised by the Board: Category Employees Permanent Other than permanent Total Workmen Permanent Current Financial Year Total No. % (Auto Total Previous Financial Year (Pre-fill from previous financial year) No. % (Auto (Pre-fill from Calculate) Calculate) Section A: Q19 of current financial year.) Other than permanent Total 6. Assessments for the year: Child labour Forced/involuntary labour Health and safety practices Sexual harassment % of your plants and offices that were assessed 7. a. Details of employees and workmen in terms of minimum wages paid: Current Financial Year Previous Financial Year (Pre-fill from previous financial year) Category Total (Pre-fill from Equal to Minimum Wage No. % (Auto Section Calculate) More than Total Minimum Wage No. % (Auto Calculate) Equal to More than Minimum Wage Minimum Wage No. % (Auto No. % (Auto Calculate) Calculate) A: Q19 of current financial year.) Employees Male Female Other Total Workmen Male Female Other Total 56 99 b. Details of differe....
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....ntly abled employees and workmen in terms of minimum wages paid: Category Current Financial Year Previous Financial Year (Pre-fill from previous financial year) Total (Pre-fill Equal to Minimum Wage from No. % (Auto Section Calculate) More than Total Minimum Wage No. % (Auto Calculate) A: Q19 of current financial year.) Differently abled Employees Male Female Other Total Differently abled Workmen Male Female Other Total Equal Minimum Wage to More than Minimum Wage No. % (Auto No. % (Auto Calculate) Calculate) 8. Details of safety related incidents during the current Financial Year Safety Incident/Number Lost Time Injury Frequency Rate (LTIFR) (per one million-man hours worked) Current Financial Year Previous Financial Year (Pre-fill from previous financial year) Accidents at the workplace Fatalities caused Permanent Disability caused Temporary disability caused 57 9. a. Details of training to employees and workmen (% to total no. of employees/workmen in the category): Current Financial Year Previous Financial Year (Pre-fill from previous financial year) Category Total (Pre-fill from Section On Health and safety....
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.... measures No. % (Auto Calculate) On Skill Total upgradation No. % (Auto Calculate) A: Q19 of current financial year.) Employees Male Female Other Total Workmen Male Female Other Total On Health and On Skill safety measures upgradation No. % (Auto No. % (Auto Calculate) Calculate) b. Details of training imparted to the differently abled employees and workmen (% to total no. of differently abled employees/workmen in the category): Current Financial Year Previous Financial Year (Pre-fill from previous financial year) Category Total (Pre-fill On Health and On Skill Total safety measures upgradation from No. % (Auto No. % (Auto Section Calculate) Calculate) A: Q19 of current financial year.) Differently abled Employees Male Female Other Total Differently abled Workmen Male Female On Health and On safety measures Skill upgradation No. % (Auto No. % (Auto Calculate) Calculate) Other Total 10. Describe the measures taken by the company to ensure a safe and healthy work place. (Text Box) 58 Leadership Indicators 1. Provide the measures undertaken by the company to ensure that statutory dues have been deducted and....
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.... deposited by the value chain partners. (Text Box) 2. Provide the corrective actions taken for children/adolescents identified as employed in your establishments and value chain. (Text Box) 3. Provide the corrective actions taken for forced/involuntary labour identified in your establishments and value chain. (Text Box) 4. Provide the actions taken to prevent adverse consequences to the complainant in discrimination and harassment cases. (Text Box) 5. Provide the corrective actions taken on the outcomes of health and safety audits of your establishments, including value chain partners. (Text Box) 6. Percentage of accident-affected employees/workmen rehabilitated and placed in suitable employment. (Text Box) 7. Details on assessment of value chain partners: % of value chain partners (by value of business done with such partners) that were assessed Sexual Harassment Working Conditions Health & Safety Discrimination at workplace Child Labour Forced Labour/Involuntary Labour Wages Other (Text Box) 59 PRINCIPLE 4: Businesses should respect the interests of and be responsive to all its stakeholders Essential Indicators 1. List stakeholder groups identified as ke....
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....y for your company as described in Section B, Q. 9, and the frequency of engagement with each stakeholder group. Stakeholder Whether identified as Group Vulnerable Marginalized Group & Channels communication of Frequency (Annually/ (Email, SMS, (Yes/No) (Radio Newspaper, Half yearly/ Quarterly) social Whether environment and discussed. issues Button) Pamphlets, (Drop Down Advertisement, List) (Yes/No) (Radio Button) Community (Insert more rows) Meetings, Notice Board, Website) (Drop Down List), Other (Text Box) Leadership Indicators 1. Provide details of instances of engagement with, and actions taken to, address the concerns of vulnerable/marginalised stakeholder groups. (Text Box) 2. Provide details of 3 instances as to how the inputs received from stakeholders were incorporated into policies and activities of the company. (Text Box) 60 60 PRINCIPLE 5 Businesses should respect and promote human rights Essential Indicators 1. a. Percentage of employees and workmen that have been provided training on human rights issues and policy(ies) of the company in the Financial Year: Category Current Financial Year Employees Permanent Other ....
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.... than permanent Total Workmen Permanent Other than permanent Total Total (Pre-fill from No. Section A: Q19 of current financial year.) % (Auto Total Previous Financial Year (Pre-fill from previous financial year) No. % (Auto Calculate) Calculate) b. Percentage of differently abled employees and workmen that have been provided training on human rights issues and policy(ies) of the company in the Financial Year: Category Current Financial Year % (Auto Total Previous Financial Year (Pre-fill from previous financial year) No. % (Auto Calculate) Calculate) Total (Pre-fill from No. Section A: Q19 of current financial year.) Differently abled employees Permanent Other than permanent Total Differently abled workmen Permanent Other than permanent Total 61 2. a. Details of remuneration/salary/wages (including differently abled): Other Male Female Number Average remuneration/ Number Average Number salary/ wages remuneration/ salary/ wages Average remuneration/ salary/ wages Board of Directors Key Managerial Personnel Employees other than BoD and KMP Workmen b. Details of remuneration/salary/wages of ....
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....differently abled: Average remuneration/ Male Female Number Average remuneration/ Number salary/ wages salary/wages Other Number Average remuneration/ salary/ wages Board of Directors Key Managerial Personnel Employees other than BoD and KMP Workmen 3. Do you have a focal point (Individual/ Committee) responsible for addressing human rights impacts or issues caused or contributed to by the business? (Yes/No) (Radio Button) 62 19 4. Describe the internal mechanisms in place to redress grievances related to human rights issues. (Text Box) 5. Stakeholders groups covered by the grievance redressal mechanism for Human Rights issues: S. No. Name of Stakeholder Groups Whether Vulnerable or (Populate from Principle 4, Marginalized (Yes/No) Essential Indicator Q1) (Radio Button) Whether covered by redressal grievance mechanisms Insert more rows covered Human issues by Rights (Yes/No) (Radio Button) 6. Details of Human Rights related grievances: Current Financial Year Pending complaints Filed during at the beginning the year Pending resolution at the end of year Previous Financial Year Pending Filed Pending complaints durin....
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....g resolution of the year at the beginning of the year the at the year end of year Human Rights Issues 7. Do human rights requirements form part of your business agreements and contracts? (Yes/No) (Radio Button) Leadership Indicators 1. Details of a business process being modified / introduced as a result of addressing human rights grievances/complaints. (Text Box) 2. Details of the scope and coverage of any Human rights due-diligence conducted, including in the value chain. (Text Box) 63 PRINCIPLE 6 Businesses should respect and make efforts to protect and restore the environment Essential Indicators 1. Does the company have strategies/ initiatives to address global environmental issues such as climate change resource scarcity, health pandemics and emergencies, natural disasters etc.? If Yes, provide details. (Yes/No) (Radio Button) (If Yes, then populate Text Box) 2. Does the company have any project related to Low Carbon Economy? If Yes, provide details. (Yes/No) (Radio Button) (If Yes, then populate Text Box) 3. Have the emissions/waste generated by the company exceeded the limits prescribed under the relevant environmental laws? If Yes, provide de....
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....tails. (Yes/No) (Radio Button) (If Yes, then populate Text Box) 4. Details of environmental impact assessments of projects undertaken by the company: Current Financial Year (Yes/No) Button) (Radio Previous Financial Year (Pre-fill from previous financial year) Environmental impact assessment conducted (If Yes, then populate: 1. EIA Notification No. (Text Box) and Date DD/MM/YYYY (Drop Down List) 2. Text Box for Details) Whether conducted by independent external agency Results communicated in public domain Web Link (Text Box) 5. What are the material environmental risks to the business identified and the mitigation measures adopted by the company with regard to the following: Environmental component Risk(s) identified Mitigation measures adopted (Text Land use Emissions Water Energy Biodiversity Other (Text Box) Box) 64 6. Details of energy and water consumption by the company: Parameter SI Unit Current Year Financial Previous Financial Year (Pre-fill from previous financial year) Energy consumed/turnover Water consumed/turnover % water consumed from recycled & harvested sources % water consumed from groundwater sources 7. Air emission....
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....s and liquid discharges per unit of production for the 3 major facilities of the company (Section A, Q17) as reported to regulatory authorities: Parameter/Unit Previous Financial (SOX, NOx, SPM etc. specified by the MoEFCC, CPCB, SPCBs etc.) Performance Permissible Limit Actual Measured Value Permissible Limit Actual Measured Value Permissible Limit Actual Measured Value Permissible Limit Current Financial Year Year Plant Plant Plant 1 3 Plant 1 (Pre-fill from previous financial year) Plant Plant 2 3 Actual Measured Value 8. What is the % of solid waste generated that is recycled and sent to the landfill? Current Financial Year Previous Financial Year (Pre-fill from previous financial year) Total solid waste generated (Metric Tonnes) % recycled % sent to landfill Leadership Indicators 1. Carbon emitted per unit of production and revenue/turnover for each major product manufactured by the company: Scope/Unit Whole business (per unit of revenue) Product 1 (per unit of output) Total Carbon (Scope 1 and 2) Current Financial Year Previous Financial Year (Pre-fill from previous financial year) Product 2 (per unit of output) Product 3 (p....
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....er unit of output) 65 55 2. Percentage of renewable energy consumed to total energy consumed: Current Financial Year Previous Financial Year (Pre-fill from previous financial year) %age of renewable energy consumed to total energy consumed 3. Provide details of solid waste management relating to the following aspects: Previous Financial %age of non-biodegradable waste to total waste generated %age of recyclable waste to total waste generated %age of hazardous waste to total waste Current Financial Year Year (Pre-fill from previous financial year) generated 4. Briefly describe the solid waste management practices adopted in your establishments. (Text Box) 5. Briefly describe the strategy adopted by your company to reduce usage of hazardous and toxic chemicals in your products and processes and the practices adopted to manage such wastes. (Text Box) 6. List innovative technologies, solutions and initiatives undertaken resulting in lower environment footprint adopted by the company, if any. Initiatives undertaken (Text Web link, if any Box) (Text Box) S. Environmental footprint No. (a) Land use (b) Emissions (c) Water (d) Energy (e) Biodive....
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....rsity (f) Any other 60 66 PRINCIPLE 7 Businesses, when engaging in influencing public and regulatory policy, should do so in a manner that is responsible and transparent Essential Indicators 1. a. Number of affiliations with trade and industry chambers/ associations. (Number Box) b. List the top 10 trade and industry chambers/ associations you are a member of/are affiliated to, on the basis of no. of members. S. No. Name of the trade and industry chambers/ associations (To be populated as a Drop Down List from Annexure-A. If 'Other', populate Text Box) Scope of Entity (State/National) (Drop Down List) 1 2 3 4 5 6 7 8 10 Adjudicating Name of CNR No (Text Brief of Authority (Drop Down List as the opposing Box) per data required to party (Text 2. Details of adverse judicial or regulatory orders for anti-competitive conduct by your company in the current Financial Year the Has an appeal been preferred? (Yes/No) (Radio Button) Judgement/Award (Text Box) be entered in Box) services.ecourts.gov.in Supreme Court & Case Туре, Case Number & Year; High Court & Bench; District Court & State, District & Complex.) Court (Insert....
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.... more rows) 67 Leadership Indicators 1. Details of public policy positions advocated by the company: S. No. Public policy advocated Whether Frequency of Web Link Review (Annually/ Method resorted for information (Text such advocacy available in public Box) (Text Box) (Text Box) domain? (Yes/No) (Radio Button) Half yearly/ (Drop Down List) Quarterly) (Insert more rows) 2. Details of corrective action for anti-competitive conduct by the company taken based on adverse orders from regulatory authorities. (Ref. Q 2 in Essential Indicators) Case Name (Pre-fill from Principle 7, Essential Compliance with and Corrective action Indicator Q. 2) taken (Text Box) (Insert more rows) 68 89 PRINCIPLE 8 Businesses should promote inclusive growth and equitable development Essential Indicators 1. Details of Social Impact Assessments (SIA) undertaken by the company for projects in the current Financial Year. Has Social Impact Assessment been conducted Has the Social Impact Assessment been conducted by an independent external agency (Yes/No/Not (Radio Button) Applicable) (Yes/No) (Radio Button) Have the results of the Social Impact Assessment been (Yes....
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..../No) (Radio Button) communicated in public domain? Web Link (Text Box) 2. Information on project(s) for which ongoing Rehabilitation and Resettlement is being undertaken by your company. S. Name of Project State District No. of Project % of PAFS No. for which R&R is ongoing (Text Box) (Drop Down List) (Drop Affected Down Families (PAFS) List) (Number Box) covered by R&R in the year (Number Box) Amounts paid to PAFS in the FY (Number Box) 3. Provide the following information on CSR projects undertaken by your company in designated aspirational districts as identified by government bodies: S. No. State Down List (Drop Aspirational District (Drop Down List) Amount spent (Number Box) 4. Describe the mechanisms to receive and redress grievances of the community. (Text Box) 5. Have the benefits derived of the various intellectual properties owned or acquired by your company based on traditional knowledge been shared equitably? S. Intellectual Property based on No. traditional knowledge (Text Box) Owned/ Acquired (Yes/No) (Radio Button) Benefit shared (Yes/No) (Radio 69 Button) 6. List of adverse orders and case details of intellectual pro....
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....perty rights disputes related to traditional knowledge during the FY. Adjudicating Authority (Drop Down List as per data required to be entered in services.ecourts.gov.in - Supreme Court & Case Type, Case Number & Year; High Court & Bench; District Court & State, District & Court Complex.) Name of the CNR opposing No party (Text (Text Box) Box) of Judgement/Award Brief (Text Box) the Has an appeal been preferred? (Yes/No) (Radio Button) Leadership Indicators 1. Provide details of actions taken to mitigate any negative social impacts identified in the Social Impact Assessments. Details of negative social impact identified (Text Box) Corrective action taken (Text Box) (Insert more Rows) 2. Details of the benefits derived of the various intellectual properties owned or acquired by your company based on traditional knowledge shared: S. No. Intellectual Property based on traditional Owned/ knowledge Acquired (Pre-fill from Principle 8, Essential (Yes/No) (Radio Indicator Q. 5) Button) of Basis calculating benefit (Text Box) share 3. Details of corrective actions taken in intellectual property related cases wherein usage of traditional knowl....
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....edge is involved. Details of negative social impact identified (Text Box) Corrective action taken (Text Box) (Insert more Rows) 4. Details of beneficiaries of CSR Projects: S. CSR Project No. (Text Box) No. of persons benefitted from CSR Projects (Number Box) % of beneficiaries from vulnerable marginalised groups Names of vulnerable and and marginalized groups (Text Box) (Insert more Rows) 70 PRINCIPLE 9 Businesses should engage with and provide value to their consumers in a responsible manner Essential Indicators 1. Describe the mechanisms in place to receive and respond to consumer complaints and feedback. (Text Box) 2. % of products and services (by turnover) of your business carrying information about: %age of products and services carrying information Environmental and social parameters relevant to the product Safe and responsible usage Recycling and safe disposal Not Applicable (Yes/No) (Radio Button) 3. Number of consumer complaints in respect of: Current Financial Year Previous Financial Year (Pre-fill from previous financial year) the Received during the year Pending resolution at end of At the beginning of the year Recei....
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....ved Pending during resolution the year at end of year At beginning of the year Data privacy Advertising Delivery of essential services Restrictive Trade Practices Unfair Trade Practices Other (Text Box) year Leadership Indicators 1. Channels/platforms where information on products and services of the company can be accessed (provide web link if applicable). (Text Box) 2. Steps taken to inform and educate consumers, especially vulnerable and marginalised consumers, about safe and responsible usage of products and services. (Text Box) 3. Corrective actions taken in respect of complaints received on data privacy, advertising, and delivery of essential services. (Text Box) 71 4. Mechanisms in place to inform consumers of any risk of disruption/discontinuation of essential services. (Text Box) 5. Does the company display product information on the product over and above what is mandated as per local laws? (Yes/No/Not Applicable) (Radio Button) (Additional information) (Text Box) 6. Did your company carry out any consumer survey? (Yes/No) (Radio Button) Give Details. (Text Box) 72 ANNEXURE- A Sector Industry Associations S. Name Abbreviation No.....
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.... 1 Textile Association India ΤΑΙ Textiles 2 Federation of All India Textile FAITMA Manufacturers Association Textiles 3 45 6 Clothing Manufacturers Association of CMAI India Bombay Textiles Research Association BTRA Northern India Textile Research NITRA Association Eastern India Garment Manufacturers EIGMEF and Exporters Federation Apparel/Textiles Textiles Textiles Apparel/Textiles 7 Ahmedabad Textile Mills Association ATMA Textiles 8 Southern India Mills' Association SIMA Textiles 9 Textile Association India- Ahmedabad TAI- Textiles Ahmedabad 10 Association of Man-Made Fibre Industry AMFII Textiles of India 11 Association of Synthetic Fibre Industry ASFI Textiles 12 Synthetic & Art Silk Mills' Research SASMIRA Textiles Association 13 Rubber Board Agriculture 14 Coffee Board Food & Agriculture 15 Tea Board Food & Agriculture 16 Spices Board Food & Agriculture 17 Fertilizer Association of India FAI Food & Agriculture 18 Indian Dairy Association IDA Food & Agriculture 19 Pest Control Association of India IPCA Food & Agriculture 20 Indian Bio Organic Tea Association Food & Agriculture 21 Jute Manu....
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....facturers Development Council JMDC Food & Agriculture 22 National Centre for Jute Diversification NCJD Food & Agriculture 23 Indian Pesticides Manufacturers & PMFAI Food & Agriculture Formulators Association 24 25 24 Association of Agricultural Medicine and IAAMRH Food & Agriculture Rural Health 25 Indian Agro & Recycled Paper Mills IARPMA Food & Agriculture Association 25 26 Seed Association of India NSAI Food & Agriculture 27 Indian Micro Fertilisers Manufacturers' IMMA Food & Agriculture Association of India 28 29 22 Biodiesel Association of India BDAI Food & Agriculture Agriculture and Processed Food Products APEDA Food & Agriculture Export Development Authority 73 30 Coir Board 31 All India Rice Exporters' Association 32 South Asian Regional Standards SARSO Food & Agriculture Food & Agriculture AIREA Electrical/Electronics Organisation 33 Manufacturers Association Of MAIT ICT Information Technology 34 Electronic Industries Association of India ELCINA Electronics 35 India Electronics and Semiconductor IESA Electronics Association 36 Consumer Electronics and Appliances CEAMA Electronics Manufacturers Associatio....
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....n 37 Indian Electrical & Electronics IEEMA Electrical/Electronics Manufacturers' Association 38 Indian Cellular Association ICA Electronics 39 Smart Card Manufacturers Association Electronics 40 41 LED products Manufacturers' Association Electric Lamp and Component ELCOMA Manufacturers Association of India LEDMA Electronics Electricals 42 Indian Paper Manufacturers Association IPMA Forestry 43 Indian Pulp and Paper Technical IPPTA Association Forestry 44 The Federation of Corrugated Box FCBM Forestry Manufacturers of India 45 Northern India Corrugated Box NICMA Forestry Manufacturers' Association 46 46 Eastern India Corrugated Box EICMA Forestry Manufacturers' Association 47 Western India Corrugated Box WICMA Forestry Manufacturers Association 48 SOUTH INDIA CORRUGATED BOX SICMBA Forestry MANUFACTUERS' ASSOCIATION 49 49 Indian Plywood Industries Research & IPRTI Forestry Training Institute 51 55 50 Essential Oil Association of India ΕΟΑΙ Forestry ASSOCIATION OF FURNITURE AFMT Forestry MANUFACTURERS & TRADERS 52 Forest Research Institute FRI Forestry 53 Indian Institute of Packaging IIP Forestr....
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....y 54 The Indian Paint Association IPA Paints & Coatings 55 Indian Small Scale Paint Association ISSPA Paints & Coatings 56 Indian Paint & Coating Association IPCA 57 58 Agriculture & Organic Farming Group AOFG India National Bank for Agriculture and Rural NABARD Development Banking Paints & Coatings Agriculture 74 59 National Commission on Farmers NCF Agriculture 60 Indian Farmers Fertiliser Cooperative IFFCO Agriculture 61 Industry Data Exchange Association IDEA Electrical 62 All India Plastics Manufacturers' AIPMA Plastics Association 63 The Indian Centre for Plastics in the ICPE Plastics Environment 64 Council for Leather Exports CLE Leather 65 Marine Products Export Development MPEDA Fishery 66 99 Authority Organisation of OPPI Pharmaceuticals 67 Society 68 Pharmaceutical Producers of India Manufacturers Automotive Component Manufacturers ACMA Association of Indian Automobile SIAM Automobile Automobile 69 69 National Association of Software and NASSCOM Information Services Companies Technology 70 Construction Industry Development CIDC Council 71 Federation of Indian Micro and Small & FISME MSME Medium....
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.... Enterprises 72 Federation of Indian Export FIEO Organisations 73 BRICS Chamber of Commerce & Industry BRICS CCI Chamber Commerce of 776 74 Confederation of Indian Textile Industry CITI Textiles 75 Okhla Garment & Textile Cluster OGTC Textiles 76 Indo-German Chamber of Commerce IGCC Chamber of Commerce 75 Annexure -2B GUIDANCE NOTE FOR BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORTING FORMAT SECTION A: GENERAL DISCLOSURES Company Details I. Q. No. 1 II. Field Name Corporate Identity Number (CIN) of the Company 2 to 6 Pre-fill button 7,8 9 10 Instruction/Guidance Enter the Corporate identity number (CIN) of the company. You may find CIN by entering existing registration number or name of the company in the 'Find CIN' service under the menu MCA services on the MCA website. These details will be auto-filled once the CIN number is entered Contact Number and Enter a valid Contact Number and Website of the Website Financial year for which reporting is being done Whether shares listed on recognized Stock Exchange(s) 11 & 12 Authorised and Paid- up Share Capital Products/services Q. No. 14 13 Field Name Number of business....
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.... activities Top 3 Products sold by the company by Turnover and brands associated with them company. Select the financial year from the Drop-Down List. Option should be selected as applicable to the company on the financial year end date. These details will be auto-filled once the CIN number is entered Instruction/Guidance The details of business activities shall get pre-filled from eForm MGT-7 filed by the Company. Enter the names of the top 3 products manufactured or services provided by the company and their contribution to the total turnover. Use the National Industrial Classification (NIC) 5-digit code ref: http://mospi.nic.in/classification/national-industrial- classification/alphabetic-index-5digit. Name the brands associated with these products and their contribution to the total turnover for each of the three products/services. 76 15 Percentage exports by value to total turnover Enter the % age contribution of exports in the total turnover of the company for the FY. III. Operations Q. No. 16 17 Field Name Number of locations where plants (in case of manufacturing businesses) operations/offices case of and/or (in non- manufacturin....
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....g) of the Company. Location of top 3 plants (in case of manufacturing businesses) operations/offices case and/or (in of non- manufacturing) by contribution to turnover Instruction/Guidance Enter the number of plants, office located within and outside India (a) Select the State and District in the country where the top 3 plants (in case of manufacturing businesses) and/ or areas of operation/offices (in case of non-manufacturing businesses), by turnover, are situated. Provide the turnover from each of these plants as percentage of total turnover. Also enter if these locations fall into any of the vulnerable categories A to D by selectin 'Yes' or 'No'. The categories are defined as under • • Category A: In or within 50 km of Protected Areas (areas in which human occupation or at least the exploitation of resources is limited such as National Parks, Wild-life Sanctuaries, Conservation Reserves, Community Reserves and Marine Protected Areas. Ref- http://www.wiienvis.nic.in/Database/Protect ed Area 854.aspx) Category B: In or within 50 km of Biodiversity Hotspots (According to Conservation International, to qualify as a hotspot a reg....
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....ion must meet two strict criteria: it must contain at least 1,500 species of vascular plants (> 0.5% of the world's total) as endemics, and it has to have lost at least 70% of its original habitat. Ref- 77 • • http://www.bsienvis.nic.in/Database/Biodive rsity-Hotspots-in-India 20500.aspx ) Category C: In high water-stressed zones defined as "Over-exploited" or "critical" by the Central Groundwater Board (The ground water resources are assessed in units i.e blocks/ talukas/ mandals/ watersheds. These assessment units are categorized for ground water development based on two criteria - a) stage of ground water development, and b) long-term of pre and post monsoon water levels. The long term ground water level trends are computed generally for the period of 10 years. The significant rate of water level decline are taken between 10 to 20 cm per year depending upon the local hydrogeological conditions. There are four categories, namely - 'Safe' areas which have ground water potential for development; 'Semi-critical' areas where cautious groundwater development is recommended; 'Critical' areas; and 'Over-exploited' areas, where there should be in....
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....tensive monitoring and evaluation and future ground development be linked with water conservation measures. http://cgwb.gov.in/faq.html) Ref- Category D: Within Coastal Regulation Zones (the coastal stretches of the country and the water area up to its territorial water limit, excluding the islands of Andaman and Nicobar and Lakshadweep and the marine areas surrounding these islands, as Coastal Regulation Zones. Ref- http://egazette.nic.in/WriteReadData/2019/ 195679.pdf) (b) Select the Countries for the top 3 (by turnover) international locations of plants in case of manufacturing businesses and that of operations in case of non-manufacturing or service provider entities from the drop-down list. 78 18 Markets served by the (a) Enter the number of states for National locations Company and number of countries for International locations where the markets of the Company are situated. (b) Select the States of the top 3 locations of markets from the drop-down list on the basis of their contribution to turnover. Also enter the % to total turnover of the company earned from each of the three markets. (c) Select the Countries of the top 3 locations of ma....
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....rkets from the drop-down list on the basis of their contribution to turnover. IV. Employees Q. No. Field Name 19 Also enter the % to total turnover of the company earned from each of the three markets. Instruction/Guidance Details at the end of Enter the total number of employees and workmen Financial Year For (including differently abled) in the company. Classify the same on the basis of Permanent, and Other than Permanent. each category of employees/workmen, enter the number of male, female and other category of employees/workmen. The % for each category will be auto calculated. Employee as defined under Sec 2(K) of the Code on Wages, 2019 means, any person (other than an apprentice engaged under the Apprentices Act, 1961), employed on wages by an establishment to do any skilled, semi-skilled or unskilled, manual, operational, supervisory, managerial, administrative, technical or clerical work for hire or reward, whether the terms of employment be express or implied, and also includes a person declared to be an employee by the appropriate Government, but does not include any member of the Armed Forces of the Union. Ref- http://egazette.nic.in/WriteRe....
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....adData/2019/210356.p df Workman as defined under Sec 2(s) of Industrial Disputes Act, 1947 means any person (including an apprentice) employed in any industry to do any manual, unskilled, skilled, technical, operational, 79 Participation/ Inclusion/ Representation of women clerical or supervisory work for hire or reward, whether the terms of employment be express or implied, and for the purposes of any proceeding under this Act in relation to an industrial dispute, includes any such person who has been dismissed, discharged or retrenched in connection with, or as a consequence of, that dispute, or whose dismissal, discharge or retrenchment has led to that dispute, but does not include any such person― Ref.- (i) (ii) (iii) (iv) who is subject to the Air Force Act, 1950 (45 of 1950), or the Army Act, 1950 (46 of 1950), or the Navy Act, 1957 (62 of 1957); or who is employed in the police service or as an officer or other employee of a prison; or who is employed mainly in a managerial or administrative capacity; or who, being employed in a supervisory capacity, draws wages exceeding ten thousand rupees per mensem or exercises, either by the nat....
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....ure of the duties attached to the office or by reason of the powers vested in him, functions mainly of a managerial nature. https://indiacode.nic.in/bitstream/123456789/2169/ 1/A1947-14.pdf Enter the total number of persons (including differently abled) comprising the Board of Directors and Key Management Personnel as per the Companies Act, 2013. Also enter the number of females and differently abled females in both the categories. The % will be auto calculated. Board of Directors or Board as defined under Sec 2(10) of the Companies Act 2013, in relation to a company, means the collective body of the directors of the company. Ref- https://www.mca.gov.in/Ministry/pdf/Companies Act2013.pdf 20 20 80 60 Key Management Personnel as defined under Sec 2(51) of the Companies Act 2013, in relation to a company, means— Ref- (i) the Chief Executive Officer or the managing director or the manager; (ii) the company secretary; (iii) the whole-time director; (iv) the Chief Financial Officer; and (v) such other officer as may be prescribed https://www.mca.gov.in/Ministry/pdf/CompaniesAct 2013.pdf V. Holding, Subsidiary and Associate Companies (including ....
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....joint ventures) Field Name Q. No. 21 (a) Does the participate Instruction/Guidance company Select Yes or No, as the case may be for each company in the Business Responsibility initiatives of the parent company? 21 (b) Do any other entity/entities that the Company does business with, participate in the BR initiatives of Company? If yes, then the enter the percentage of such entity/entities. VI. CSR Details Select Yes or No, as the case may be. Also select the percentage of participation such entity/entities from the drop-down list. Q. No. Field Name 22(a) Pre-fill from Form AOC-4 Whether CSR is applicable as per section 135 Instruction/Guidance If Form AOC-4 has already been filed by the company for the current financial year, click the Pre-fill button. On clicking the button, system shall automatically display the details of items to be filled regarding the CSR project or activity being undertaken by the company and implementing agencies. Refer to section 135 of Companies Act, 2013 and Rules made thereunder to identify if provisions related to CSR are applicable for the company. 81 Turnover and net worth Select Yes or No as the case ....
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....may be. For companies where the CSR provisions are not mandatory, filling details in this section is optional. Enter the turnover and net worth of the company in rupees. 22(b) Net profits for last three financial Enter the details with respect to three 23 23 24 24 years Average net profit of the company for last three financial years Prescribed CSR Expenditure immediately preceding financial years viz.: 1. Financial year ended 2. Profit before tax (in Rupees) 3. Net Profit computed u/s 198 adjusted as per rule 2(1)(f) of the Companies (CSR Policy) Rules, 2014 (in Rupees) Financial year should be entered in descending order starting with the immediate preceding financial year. For e.g. 2015, 2014, 2013... so on Adjusted net profit mentioned above would be considered for calculating the average net profit as specified in explanation of sub- section (5) of the section 135. Average net profit (as defined in explanation to sub-section (5) section 135 of the Act) of the company during the three immediately preceding financial years will be auto- calculated based on amounts entered in field 'Net Profit computed u/s 198 adjusted as per rule 2(1)(f) of....
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.... the Companies (CSR Policy) Rules, 2014 (in Rupees)'. Amount can be entered manually if CSR is not applicable however make sure that the same is in Rupee figures. Two per cent of the amount as in item 23 will be auto calculated. In case of average loss during the last three financial years, prescribed CSR expenditure can be manually entered (if any). Enter value in Rupee figures only. 82 =2 25 Details of amount spent 26 Details agency(ies) of 27 28 a (a) Enter the total amount spent on CSR for the financial year in Rupees. (b) Enter the total amount spent on CSR for the financial year, within the local limits of company. Enter value in Rupees. (c) Enter the details of amount spent for CSR in tabular format given. First mention the 'Number of CSR activities' If the number is more than 20, fill the first 19 rows and provide consolidated details in 20th row. In case the number of programmes/projects/activities are more than 20, attach the details of remaining projects/programmes in an excel sheet under attachment section 'Details of remaining CSR activities'. implementing If the CSR amount was spent with the help of implementing agency(ies), ent....
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....er the details of the Projects for which implementing agencies were involved and the details (name, address, contact number and email address) of the implementing agency(ies). Whether responsibility statement of the CSR Committee on the implementation and monitoring of CSR Policy is enclosed to the Board's Report Link to CSR Policy VII. Transparency and Disclosures Compliances Q. No. 29 Field Name Complaints on any aspect of the National Guidelines in the financial year Select Yes or No as the case may be. Provide the link of the document containing CSR Policy placed in the public domain. Instruction/Guidance Enter the group of stakeholders from which complaints have been received pertaining to the National Guidelines on Responsible Business Conduct. For each such identified group of stakeholders select yes or no as the case may be for Grievance Redressal Mechanism in Place. If Yes, then mention the name in the Text Box. 83 Enter the number of complaints received against each stakeholder group and number of complaints at the beginning of the year, received during the year and pending resolution at close of year. Stakeholder as per National Guide....
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....lines on Responsible Business Conduct: Individual or group concerned or interested with or impacted by the activities of the businesses and vice-versa, now or in the future. Typically, stakeholders of a business include, but is not limited to, its investors/shareholders, employees (and their families), customers, communities, value chain members and other business partners, regulators, civil society actors, and media. Value Chain as per National Guidelines on Responsible Business Conduct: Refers to both the value chain as well as the value created by the distribution channel for end- use customers. It also includes business partners and those employed by value chain partners who may work out of their own premises Grievance Redressal Mechanism as per National Guidelines on Responsible Business Conduct: Mechanism for any stakeholder individually or collectively to raise and resolve reasonable concerns affecting them without impeding access to other judicial or administrative remedies. The mechanism should be: • Clear, transparent and have independent governance structures Accessible • Predictable Ref- • Equitable • Based on d....
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....ialogue and mediation https://www.mca.gov.in/Ministry/pdf/Nation alGuildeline 15032019.pdf 84 30 Overview of the company's high priority responsible business conduct issues. Enter, up to three, high priority responsible business conduct and sustainability issues that present a risk or an opportunity to the business. State the approach that the company is taking or has taken to address the same. Sustainability for the purpose of this question may be understood as defined in the NGRBC. 'Sustainability' as per National Guidelines on Responsible Business Conduct: The outcome achieved by balancing the social, environmental and economic impacts of business. It is the process that ensures that business goals are pursued without compromising any of the three elements. 'Sustainable' as per National Guidelines on Responsible Business Conduct: Being aligned with the tenet of meeting the needs of the present without compromising the ability of future generations to meet their own needs. Ref- https://www.mca.gov.in/Ministry/pdf/Nation alGuildeline 15032019.pdf 85 SECTION B: MANAGEMENT AND PROCESS DISCLOSURES Q. No. 1 Field Name (a) Name the policy/policies t....
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....hat cover each principle and its core elements of the NGRBC policy approved by the Board? being Instruction/Guidance For each Principle, name the policy or policies that cover its Core Elements, independent of whether a policy covers one or more principles. If more than one policy covers a Principle, name all of them in the appropriate columns Select Yes or No, as the case may be, for each principle. Provide the link of the document containing the Policy placed in the public domain. (b) Has the (c) Weblinks of policies 2 Whether the company translated the policy procedures. has into Select Yes or No, as the case may be, for each principle. 3 4 Do the enlisted policies extend to Select Yes or No, as the case may be, for each your value chain partners? codes/certifications/labels/ principle. Name of the national and Under each principle, enter which national international and international code, certification, label or standard which have been adopted by the company covering the provisions of that Principle. standards adopted by your company and mapped to each principle Governance, leadership and oversight Details of the Director 5 00 6 ....
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.... responsible for implementation of the Business Responsibility policy (ies) a Does the company have specified committee of the Board Directors/ Officials to oversee the implementation of the policy? If yes, please enter the composition. Enter the number of directors responsible for implementation of the BR policy (ies). Accordingly, rows will be populated. Enter the DIN Number of such directors. The Name and Designation of the Directors shall be automatically pre-filled. Select Yes or No, as the case may be Enter the number of persons forming part of such committee. Accordingly, rows will be populated. For Directors, enter the DIN Number of such directors. The Name and Designation of the Directors shall be automatically pre-filled. For Employees/Officials of the Company forming part of the Committee, enter the Employee ID Number, Name and Designation of such official 86 7 8 Details of Review of NGRBCs by Select the frequency of review by each reviewing entity from the drop-down menu: the Company: (a) Performance against above policies and follow up action (b) compliance with statutory requirements of relevance to the principles and rectify any ....
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....non-compliances • Quarterly • Half-yearly • Annually Has the company carried out Select Yes or No, as the case may be independent assessment/ evaluation of the working of this policy by an internal or external agency? Stakeholder Engagement 9 10, 11 12 Process for identification of key In about 50 words, enter the criteria used and stakeholders steps undertaken to identify stakeholders. If details are available in the website, please provide the weblink. Channels of Communication & Select the Tick boxes the applicable options. Accessing Information If answer to question (1) above is "No" i.e. not all Principles are covered by a policy, reasons to be stated (Email, SMS, Newspaper, Pamphlets, Advertisement, Community Meetings, Notice Board, Website). In case of any other medium please specify. Select Yes or No, as the case may be for each principle 87 SECTION C: PRINCIPLE WISE PERFORMANCE DISCLOSURE PRINCIPLE 1 Businesses should conduct and govern themselves with integrity in a manner that is Ethical, Transparent and Accountable. Q. No. 1 2 3 4 5 Essential Indicators Field Name Percentage Coverage by training and awarene....
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....ss programmes on the Principles in the financial year Number of meetings/ dialogues organized on responsible business conduct with shareholders Details of fines and penalties imposed, imprisonment and punishment awarded; appeals/ revisions filed Details of the Appeal/ Revision preferred in cases where fines/ penalties have been impugned. Number of complaints / cases of bribery/corruption registered with law enforcement agencies against the business Instruction/Guidance Enter the total number of training and awareness programmes held for each of the given segments of stakeholders and the percentage of such persons covered by awareness programmes conducted on the Principles under NGRBC for each category of stakeholder in the current financial year. Enter the Number of meetings/ dialogues held on business responsibility and sustainability with the shareholders in the current financial year. Stating the relevant NGRBC Principle, enter the details of Adjudicating Authority, the case number and brief of the Judgment or Award under which such fines and penalties have been imposed or imprisonment and punishment have been awarded. Select Yes or No, as the ....
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....case may be if an appeal been preferred. In cases where fines/ penalties have been impugned, details of the Appeal/ Revision preferred be given as regards each principle of NGBRC. year Enter the number of complaints / cases of bribery/corruption registered in the current financial against the company/employee(s) of the company with law enforcement agencies or lodged with the Company internally. As per Sec 2(d) of Prevention of Corruption Act 1988, Undue Advantage means any gratification whatever, other than legal remuneration. Explanation: For the purposes of this clause the word "gratification" is not 88 6 Q. No. 2 3 1 Details of disclosure of interest involving members of Board: limited to pecuniary gratifications or to gratifications estimable in money; Ref- (a) the expression "legal remuneration" is not restricted to remuneration paid to a public servant, but includes all remuneration which he is permitted by the Government or the organisation, which he serves, to receive https://indiacode.nic.in/bitstream/123456789 /9317/1/corruptiona1988-49.pdf (a) Enter the number of instances of disclosure of interest made by the directors as per sec....
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....tion 184 of the Companies Act, 2013 in the current financial year. (b) Enter the number of complaints involving conflict of interest pertaining to Board members, received in the current financial year. Leadership Indicators Field Name Percentage Coverage by awareness programmes on the Principles in the current financial year Have full details of non-disputed fines/penalties imposed on your business by regulatory and judicial bodies in the year been made available in public domain Provide details of such instances (up to 3) where corrective actions Instruction/Guidance Enter the total number of awareness programmes conducted on the Principles under NGRBC for Value Chain Partners and the percentage of such partners covered by awareness programmes in the current financial year. Disclose whether or not non-disputed fines/penalties imposed on business by regulatory and judicial institutions have been placed in public domain or not. Also provide the channels for such communication e.g. website, annual report, newspaper advertisements, etc. Provide the web links to access such information online. Companies are required to narrate up to three instances ....
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.... involving 89 5 4 have been taken on the above punishment/fines/penalties imposed wherein corrective actions have been taken. fines/penalties imposed Provide details of such instances (up to 3) where corrective actions were taken on the complaints / cases of corruption and conflicts of interest. Does the company have a Business Continuity & Disaster Management plan? Give details. Companies are required to narrate up to three instances where corrective actions have been taken on the complaints / cases of corruption and conflicts of interest to prevent recurrence of such instances in future. Outline in 100 words, the Business Continuity Disaster Management Plan of the company, if any. If details are available in the website, please also provide a weblink. 06 90 PRINCIPLE 2 Businesses should provide goods and services in a manner that is sustainable and safe Q. No. 1 2 3 4 Field Name Essential Indicators Has the company conducted Life Cycle Assessment (LCA) for any or all of its top 3 products manufactured adverse List 3 of your products or services whose design has incorporated social or environmental concerns and/or risks and briefly desc....
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....ribe the actions taken to mitigate the environmental and social impacts in production and disposal as identified in the LCA or any other means Percentage of R&D and capital expenditure (capex) investments in specific technologies to improve the environmental and social impacts of product and processes to total R&D investments made by the company. (a) Does the company have procedures in place for sustainable sourcing? Instruction/Guidance The NIC Code of the top 3 Products manufactured or services provided by the company on the basis of their share in the turnover will be pre-filled from Question 14 of Section A. Select Yes or No, as the case may be, whether: (a) the LCAs have been conducted in the current financial year. (b) the said assessment has been conducted by an independent external agency. (c) Results have been communicated in public domain. Describe the social /environmental risks or concerns identified through the LCA for the product/ Service. Whom did they pose a risk to? What measures have been taken to address them and what are the outcomes? Enter the percentage of R&D and capex investments made by the company in specific technolog....
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....ies to improve the impact of its product and processes on environment and society to total R&D investment and total capex investment, respectively made by the company in the current financial year. (a) Select Yes or No, as the case may be (b) Enter the percentage of inputs sourced sustainably to total inputs 91 5 6 (b) If yes, what percentage was of your inputs sourced sustainably? Percentage of input material (by value of all inputs) to total inputs sourced from suppliers Describe the processes in place to safely collect, reuse, recycle and dispose your products at the end of life Enter the percentage of input material (by value) sourced to total material sourced by the company (by value) during the current financial year from: (a) suppliers adhering to internal or external sustainability standards / codes / policies of the company. (b) Adhering to internal standards/guidelines (c) MSMEs and small producers (d) within the district and neighbouring districts Mention the process(es) that the company follows to safely collect, reuse, recycle and dispose its products at the end of their useful life minimise impact on the environment, separately for ....
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.... to (a) plastics (including packaging), (b) E-waste and (c) other waste As per Rule 2(0) of Plastic Waste Management Rules, 2016, Plastics means material which contains as an essential ingredient a high polymer such as polyethylene terephthalate, high density polyethylene, Vinyl, low density polyethylene, polypropylene, polystyrene resins, multi-materials like acrylonitrile butadiene styrene, polyphenylene oxide, polycarbonate, Polybutylene terephthalate As per Rule 2(0) of Plastic Waste Management Rules, 2016, Plastic Waste means any plastic discarded after use or after their intended use is over. Ref- http://www.mppcb.nic.in/proc/Plastic%20Waste %20Management%20Rules,%202016%20English .pdf As per Rule 3(1)(r) of E-waste (Management) Rules, 2016, E-Waste means electrical and 92 92 Q. No. 1 2 Field Name electronic equipment, whole or in part discarded as waste by the consumer or bulk consumer as well as rejects from manufacturing, refurbishment and repair processes. Ref-http://greene.gov.in/wp- content/uploads/2018/01/EWM-Rules-2016- english-23.03.2016.pdf Leadership Indicators Describe the improvements in environmental and social impacts of....
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.... product and processes due to R&D and Capex Investments in specific technologies Do you have a preferential procurement policy? From which marginal/vulnerable groups do you procure? What percentage of total procurement (by value) does it constitute? Instruction/Guidance Mention the improvements witnessed in the environmental and social impacts of product and processes due to R&D and Capex Investments in specific technologies. The company may provide data on per unit consumption of energy, water and raw material before and after the R&D intervention. If the improvement is in the use of the product also (e.g. detergent or fridge), this data also may be provided. Select Yes or No, as the case may be, as to whether the company has a preferential procurement policy for marginal/vulnerable groups. Enter the groups from which the company procures input material/services. Enter the percentage of total procurement (by value) which procured from such groups. Vulnerable and Marginalized Groups as per National Guidelines on Responsible Business Conduct: Group of individuals who are unable to realize their rights or enjoy opportunities due to adverse physical, ....
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....mental, social, economic, cultural, political, geographic or health circumstances. These groups in India can be identified on the basis, inter alia, of the following: Gender and transgender (women, girls et al.) i. ii. Age (children, elderly et al.) 93 3 4 5 6 iii. Descent/identity/ethnicity (caste, To which stakeholder groups information on the impacts of your products has been communicated Provide details of instances on how the feedback received from stakeholders was used for improvements Percentage of recycled or reused input material to total material used in raw production Quantities collected for reuse, recycle and safe disposal at end of life iv. V. vi. Ref- religion, scheduled castes, scheduled tribes, et al.) Occupation (displaced, landless small / marginal farmers, migrant workers, et al.) Persons with disability Political or religious beliefs https://www.mca.gov.in/Ministry/pdf/NationalG uildeline 15032019.pdf Enter the stakeholder groups, channels of communication and frequency of such communication to whom the impacts of products across the value chain has been communicated by the company from the drop- down menu. Me....
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....ntion three examples as to how feedback received from stakeholders was used by the company for improvements in the products and services. Enter the percentage of raw material (recycled or reused) used in production to total raw material used by the company during the current financial year. Quantities of plastics (including packaging), E- waste and other waste collected for reuse, recycle and safe disposal at end of life for the current financial year. 94 PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their value chains Q. No. 1 Essential Indicators Field Name Instruction/Guidance Details of employees and (a) and (c) Enter the number workmen covered by employee welfare measures of employees/workmen, including differently abled employees/workmen, covered by welfare measures such as Health insurance, Accident insurance, Maternity and Paternity benefits, Day Care facilities. The % will be auto calculated. For each category of employees/workmen, enter the number of male, female and other category of employees/workmen. The % will be auto calculated. (b) and (d) Enter the number of differently abled....
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.... employees/workmen covered by welfare measures such as Health insurance, Accident insurance, Maternity and Paternity benefits, Day Care facilities. The % will be auto calculated. For each category of differently abled employees/workmen, enter the number of male, female and other category of employees/workmen. The % will be auto calculated. Maternity benefits As per sec 2 (h) of Maternity Benefit Act, 1961, Maternity Benefit means the payment referred to in sub-section (1) of section 5. Sec 5 (1): Subject to the provisions of this Act, every woman shall be entitled to, and her employer shall be liable for, the payment of maternity benefit at the rate of the average daily I wage for the period of her actual absence immediately preceding and including the day of her delivery and for the six weeks immediately following that day. Explanation: For the purpose of this sub-section, the average daily wage means the average of the 95 95 2 3 4 Details of statutory dues deducted and deposited with the authorities approved by government Is there a mechanism available to receive and redress grievances for each category of employees and workmen Number of comp....
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....laints made by employees and workmen woman's wages payable to her for the days on which she has worked during the period of three calendar months immediately preceding the date from which she absents herself on account of maternity, or one rupee a day, whichever is higher Ref- https://labour.gov.in/sites/default/files/TheMate rnity BenefitAct1961.pdf Enter the details of statutory dues (PF, Gratuity, ESI) deducted and deposited with the authorities approved by government for the current financial year. Select Yes or No as the case may be. Accordingly, Text Boxes will appear. Mention the grievance redressal mechanism available with the company to receive and redress grievances of each of the above segment of employees. Mention the number of complaints of sexual harassment, Working Conditions, Occupational Health, Discrimination at workplace, Child Labour and other complaints received during the year and Forced Labour/Involuntary Labour at the beginning of the year, received during the year and pending resolution at the end of the year for all the employees and workmen. Any complaint received from employees or workmen but not falling in any of the above ....
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.... categories may be mentioned under 'Others' Sexual Harassment under Sec 2(n) of The Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 includes any one or more of the following unwelcome acts or behaviour (whether directly or by implication) namely: i. ii. iii. physical contact and advances a demand or request for sexual favours making sexually coloured remarks iv. showing pornography 96 96 V. any other unwelcome physical, verbal or non-verbal conduct of sexual nature Ref- http://legislative.gov.in/sites/default/files/A2013 -14.pdf Health and Working Conditions Sec 23 of the Occupational Safety, Health and Working Conditions Code Bill, 2019 states that (1) The employer shall be responsible to maintain in his establishment such health and working conditions for the employees as may be prescribed by the Central Government. (2) Without prejudice to the generality of the power conferred under sub-section (1), the Central Government may prescribe for providing all or any of the following matters in the establishment or class of establishments, namely: cleanliness and hygiene i. ii. iii. ventilation, temperature....
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.... and humidity environment free from dust, noxious gas, fumes and other impurities iv. adequate standard of humidification, artificially increasing the humidity of the air, ventilation and cooling of the air in work rooms V. potable drinking water vi. adequate standards to prevent overcrowding and to provide sufficient space to employees or persons, as the case may be, employed therein vii. adequate lighting viii. ix. sufficient arrangement for latrine and urinal accommodation to male, female and transgender separately for employees maintaining hygiene therein effective arrangements for treatment of wastes and effluents; and X. any other arrangement which the Central Government considers appropriate. 97 40 5 6 7 Percentage of membership in association(s) or Unions recognised by the Board of permanent employees who are members of the employee association(s) recognised by the management Assessments for the year Details of wages paid to employees and workmen equal to and more than the legal minimum wage Ref- https://labour.gov.in/sites/default/files/186 201 9 LS Eng 0.pdf Child Labour As per Sec 2(ii) of the Child Labour (Prohibition & ....
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....Regulation) Act, 1986, Child means a person who has not completed is 14th year of age. The amendment Act, 2016 prohibits the employment of adolescents in the age group of 14 to 18 years in hazardous occupations and processes and regulates their working conditions where they are not prohibited. Ref- https://labour.gov.in/sites/default/files/act 3.pdf Enter the no. of employees and workmen (both permanent and other than permanent) who are member of association(s) or Unions recognised by the Board of the company, as a % of the total number of employees / workmen, respectively. In the case of plants and offices of the company have been assessed for Child labour, Forced/Involuntary labour, Health and safety practices and sexual harassment, enter the percentage of the number of such establishments assessed to total number of establishments of the company. For instance, if a company has assessed 5 out of its 10 establishments, enter 50%. (a) Under each category of employee/ workmen, enter the total no. of employees who were paid equal to or more than minimum wages during the current financial year. (b) Under each category of differently abled employee/ workme....
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....n, enter the total no. of employees who were paid equal to or more 98 80 than minimum wages during the current financial year. Details of safety related Enter the Lost Time Injury Frequency Rate (LTIFR) incidents Details of Training imparted to the employees and workmen Describe the measures taken by the company to ensure a safe work place during the current financial year. If the same is not available, provide the data pertaining to Accidents at the workplace, Fatalities, Permanent Disability and Temporary disability caused during the current financial year. (a) Under each category of employee/ workmen, enter the total no. of employees who were given training on health and safety measures and skill upgradation during the current financial year. (b) Under each category of differently abled employee (employee/ workmen, enter the total no. of employees who were given training on health and safety measures and skill upgradation during the current financial year. In about 50 words, narrate the measures in place. If more details are available in the website of the Company, please provide a weblink. Leadership Indicators 9 10 10 Q. No. 1 2 3 Fiel....
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....d Name Provide the measures undertaken by the company to ensure that statutory dues have been deducted and deposited by the value chain partners in Provide the corrective actions taken for children identified as employed your establishments Provide the corrective actions taken for forced/involuntary labour identified in your establishments / value chain Instruction/Guidance Briefly outline the steps in about 100 words. If details are available in the website, please also provide a weblink. Briefly outline the steps in about 100 words. If details are available in the website, please also provide a weblink. Briefly outline the steps in about 100 words. If details are available in the website, please also provide a weblink. 99 99 4 5 Provide the actions taken to prevent adverse consequences to the complainant in discrimination and harassment cases Provide the corrective actions taken on the outcomes of health and safety audits of your establishments, including value chain partners accident-affected rehabilitated and suitable 6 % of persons placed in 7 employment Briefly outline the steps in about 100 words. If details are available....
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.... in the website, please also provide a weblink. Briefly outline the steps in about 100 words. If details are available in the website, please also provide a weblink. Briefly outline the steps in about 100 words. If details are available in the website, please also provide a weblink. Details on assessment of value In the case of value chain partners of the chain partners company assessed for Sexual Harassment, Working Conditions, Health and Safety, Discrimination at workplace, Child labour, Forced/Involuntary labour, Wages and Others, enter the % of value chain partners by value of business done with such partners. 100 PRINCIPLE 4: Businesses should respect the interests of and be responsive to all its stakeholders 1 Q. No. Field Name Essential Indicators List stakeholder groups identified as key for your business and frequency of engagement with each stakeholder group. Instruction/Guidance Select the key stakeholder groups (e.g. employees, communities etc.) identified by the business. Select Yes or No, as the case maybe as to whether each such identified stakeholder belongs to Vulnerable and Marginalised Group. If yes, enter the group they belong ....
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....to. Select the channel of communication and the frequency of engagement with them. Select Yes or No, as the case may be as to whether environment and social issues are discussed with each such stakeholder. Leadership Indicators Q. No. 1 2 Field Name Provide details of instances of engagement with and actions taken to address the concerns of vulnerable/marginalised groups. Provide details of instances as to how the inputs received from stakeholders are incorporated. Instruction/Guidance Concerns discussed during stakeholder engagements and formal complaints received may be detailed. Briefly outline the steps in about 100 words. If details are available in the website, please also provide a weblink. Mention at least 3 instances where inputs received from stakeholders are incorporated by the company. 101 PRINCIPLE 5 Businesses should respect and promote human rights Essential Indicators 1 Q. No. Field Name Percentage of employees provided training on human rights policies and issues in the Financial Year Instruction/Guidance (a) Enter the percentage of employees to total number of employees and workmen under different categories (including dif....
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....ferently abled) who were provided training on human rights policies and issues during the current financial year. (b) Enter the percentage of differently abled employees to total number of employees and workmen under different categories who were provided training on human rights policies and issues during the current financial year. of remuneration/ (a) Enter the number and the Average remuneration, salary, or wages paid, as the 2 Details salary/wages case may be to Board of Directors, KMPS, other employees and workmen as male, female and others (including differently abled). (b) Enter separately the number of differently abled personnel and the Average remuneration, salary, or wages paid, as the case may be to Board of Directors, KMPS, other employees and workmen as male, female and others. Remuneration As per sec 2(78) of Companies Act 2013, Remuneration means any money or its equivalent given or passed to any person for services rendered by him and includes perquisites as defined under the Income-tax Act, 1961 (43 of 1961) Ref- http://www.mca.gov.in/Ministry/pdf/Companies Act2013.pdf Salary As per Income Tax Act, 1961, Salary includes: 102 ....
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....i. wages ii. any annuity or pension iii. any gratuity iv. V. vi. vii. Ref- any fees, commissions, perquisites or profits in lieu of or in addition to any salary or wages any advance of salary the annual accretion to the balance at the credit of an employee participating in a recognised provident fund, to the extent to which it is chargeable to tax under Rule 6 of Part `A' of the Fourth Schedule; and the aggregate of all sums that are comprised in the transferred balance as referred to in sub-rule (2) of Rule 11 of Part A of the Fourth Schedule of an employee participating in a recognised provident fund, to the extent to which it is chargeable to tax under sub-rule (4) thereof https://www.incometaxindia.gov.in/Acts/Income tax%20Act,%201961/1968/10212000000203566 9.htm Wages As per Sec 2(y) of Code on Wages, 2019, Wages means all remuneration whether by way of salaries, allowances or otherwise, expressed in terms of money or capable of being so expressed which would, if the terms of employment, express or implied, were fulfilled, be payable to a person employed in respect of his employment or of work done in such employment, and includes: i. ....
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.... ii. iii. basic pay dearness allowance retaining allowance, if any, but does not include 103 a. any bonus payable under any law for the time being in force, which does not form part of the remuneration payable under the terms of employment b. the value of any house-accommodation, or of the supply of light, water, medical attendance or other amenity or of any service excluded from the computation of wages by a general or special order of the appropriate Government c. any contribution paid by the employer to any pension or provident fund, and the interest which may have accrued thereon d. any conveyance allowance or the value of any travelling concession e. any sum paid to the employed person to defray special expenses entailed on him by the nature of his employment f. house rent allowance g. remuneration payable under any award or settlement between the parties or order of a court or Tribunal h. any overtime allowances i. any commission payable to the employee j. any gratuity payable on the termination of employment k. any retrenchment compensation or other retirement benefit payable to the employee or any ex gratia payment made to him on the term....
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....ination of employment Provided that, for calculating the wages under this clause, if payments made by the employer to the employee under clauses (a) to (i) exceeds one-half, or such other per cent. as may be notified by the Central Government, of the all remuneration calculated under this clause, the amount which exceeds such one-half, or the per cent. SO notified, shall be deemed as remuneration and shall be accordingly added in wages under this clause 104 3 4 5 LO Committee) Do you have a focal point (Individual/ responsible for addressing human rights impacts or issues caused or contributed to by the business? Describe the internal mechanisms to address and redress grievances related to human rights issues Stakeholders groups governed by the grievance redressal mechanism for Human Rights issues Provided further that for the purpose of equal wages to all genders and for the purpose of payment of wages, the emoluments specified in clauses (d), (f), (g) and (h) shall be taken for computation of wage. Explanation: Where an employee is given in lieu of the whole or part of the wages payable to him, any remuneration in kind by his employer, the ....
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....value of such remuneration in kind which does not exceed fifteen per cent. of the total wages payable to him, shall be deemed to form part of the wages of such employee Ref- https://labour.gov.in/sites/default/files/THE%20 CODE%20ON%20WAGES%2C%202019%20No. %2029%20of%202019.pdf Select Yes or No as the case may be Briefly describe the mechanisms in place to address and redress grievances related to human rights issues in about 100 words. If details are available in the website, please also provide a weblink. The list of stakeholders will be collated from Question No. 1 of Principle 4. Select Yes or No as the case may be as to whether each group has been covered by grievance redressal mechanism. Enter whether these groups have been covered by awareness programmes. Number of Human Rights Mention the number of complaints related to 6 related grievances 7 Do human rights requirements form part of Human Rights issues pending at the beginning of the year, received during the year and pending resolution at the end of the year for the current financial year. Select Yes or No as the case may be. 105 Q. No. 1 2 your business agreements and contracts? Le....
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....adership Indicators Field Name Instruction/Guidance Details of a business process Provide details about the changes made in the being modified / introduced business processes of the company in response as a result of addressing to addressing the human rights complaints/grievances. grievances/complaints. Details of the scope and coverage of any Human rights due-diligence conducted human rights Provide details of the scope and coverage of any Human rights due diligence conducted by the company. 106 PRINCIPLE 6 Businesses should respect and make efforts to protect and restore the environment Q. No. Field Name 1 2 3 4 5 וס 6 Essential Indicators have to Does the company strategies/ initiatives address global environmental issues such as climate change resource scarcity, health pandemics and emergencies, natural disasters etc. Does the company have any project related to Low Carbon Economy Emissions/waste generated by the company exceeded the limits prescribed under the relevant environmental laws Instruction/Guidance Select Yes or No, as the case may be, as to whether the company has strategies/ initiatives to address global enviro....
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....nmental issues. Also provide the link of the document containing details of such strategies and initiatives in the public domain Select Yes or No, as the case may be. If yes, a text box will be populated. Enter the details of the projects undertaken by the company to reduce GHG emissions. Select Yes or No, as the case may be. If yes, a text box will be populated. Enter the details of the quantum of emissions and waste generated over and above the prescribed limits under the relevant laws. Details of the environmental Enter details of environmental impact impact assessments assessment undertaken by the company as per the relevant EIA Notification. undertaken? What are the material environmental risks identified and the mitigation measures adopted by the business Details of Energy and water consumed by the company Enter the details of material environmental risks identified either as a result of the EIA conducted by the company or any other analysis, pertaining to Land use, Emissions, Water (including marine life), Energy (including electricity) and Biodiversity or any other aspect impacting the environment Also provide the details of mitigation measure....
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....s adopted for the risks so identified. (a) Aligned with India's Nationally Determined Contributions (NDCs), under the Paris Agreement, 2016, this provide details of energy and water consumption by the Company in its operations. It is the total net quantity of energy consumed by the operations of the business divided by its total turnover. It excludes consumption in the value chain and during product use. 107 7 Air emissions and liquid discharges for the 3 major Facilities as reported to the regulatory authorities (b) Total quantity of water consumed by the operations of the business divided by its total turnover. It excludes consumption in the value chain and during product use. (c) Percentage of water consumed from recycled and harvested sources to total water consumed. (d) Percentage of water consumed from groundwater sources to total water consumed. For each of the 3 major facilities identified in Section A, Q 17, the following data is required to be provided for the current financial year: Permissible limit for emissions under relevant law Actual Measured value of such emissions and discharges During the current financial year: 8 Details of s....
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....olid waste management relating to various aspects (a) Enter the total solid waste generated in Metric Tonnes. Q. No. 1 2 3 Field Name (b) Percentage of recycled waste to total waste generated. (c) Percentage of waste sent to landfill to total waste generated. Leadership Indicators Carbon emitted per unit of production and turnover for top 3 products Percentage of renewable energy consumed to total energy consumed Details of solid waste management Instruction/Guidance Total carbon emitted as per Scope 1 and Scope 2 of Greenhouse Gas Protocol. (a) For the business as a whole (per unit of revenue/turnover) (b) For each of the 3 top products (Section A, Q 17),) per unit of that product produced Compute and enter the percentage of renewable energy consumed to total energy consumed during the current financial year. (a) Compute and enter the percentage of non- biodegradable waste to total waste generated during the current financial year. 108 4 5 6 Briefly describe the solid waste management practices in your workplaces Describe the strategy adopted by company to reduce usage of hazardous and toxic chemicals in products and processes and ....
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....the practices adopted to manage such wastes (b) Compute and enter the percentage of recyclable waste to total waste generated during the current financial year. (c) Compute and enter the percentage of hazardous waste to total waste generated during the current financial year. Briefly outline the steps undertaken for solid waste management. If details are available in the website, please also provide a weblink. (in about 100 words) Briefly outline the strategy adopted by the company to reduce usage of hazardous and toxic chemicals in the products and processes and the practices adopted to manage such wastes. (in about 100 words) or List innovative, resource- Briefly outline the innovative, resource-efficient efficient & low carbon & low carbon technologies/solutions technologies/solutions or initiatives undertaken resulting in lower resource initiatives undertaken footprint adopted by the company pertaining to resulting in lower resource Land, Air, Water (including marine life), Energy footprint adopted by the (including electricity) and Biodiversity. business, if any. If details are available in the website, please also provide a weblink. 109 PRINCIPLE....
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.... 7 Businesses, when engaging in influencing public and regulatory policy, should do so in a manner that is responsible and transparent Q. No. 1 Field Name 2 Essential Indicators Instruction/Guidance Details of the trade and (a) Mention the number of affiliations with trade and industry chambers/ associations on the industry chambers/ associations you are a member of or are affiliated to Details of adverse orders and case details for anti- competitive conduct by your business. basis of no. of members. (b) Select the names of such trade and industry chambers/ associations. If any other, Specify in the Text Box. Also select the scope of the trade association, industry chamber, etc. as to whether it is state level or national level. Enter the name of the Adjudicating Authority and the name of the opposing party wherein the company is involved in case pertaining to anti- competitive conduct by the business along with the case number. Mention the brief details of the Judgement or Award. Select Yes or No as the case may be as to whether an appeal has been preferred or not. Anti-Competitive Conduct Sec 3 of Competition Act, 2002, states that No enterpris....
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....e or association of enterprises or person or association of persons shall enter into any agreement in respect of production, supply, distribution, storage, acquisition or control of goods or provision of services, which causes or is likely to cause an appreciable adverse effect on competition within India. Sec 4 of Competition Act, 2002, states that No enterprise or group shall abuse its dominant position Sec 6 of Competition Act, 2002, states that No person or enterprise shall enter into a combination which causes or is likely to cause an appreciable adverse effect on competition within the relevant market in India and such a combination shall be void. 110 Q. No. 1 2 Field Name Ref- https://www.cci.gov.in/sites/default/files/cci_pdf /competitionact2012.pdf Leadership Indicators Details of public policy positions advocated for and available in the public domain. Details of corrective action for anti-competitive conduct by the business taken based on adverse orders from regulatory authorities Instruction/Guidance Enter the name of the public policies on which advocacy positions have been taken by the company. Provide the details of methods resort....
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....ed to in each case including affiliation with other similar business entities by forming coalitions, representing through trade chambers, social marketing, etc. Select Yes or No, as the case may be, for the availability of information on each public policy advocated in public domain. Select the appropriate frequency of Board review from the drop-down menu containing the following options: Quarterly Half-yearly Annually Also provide the link of the document containing details of such public policy position advocated in the public domain Click the Pre-fill button. On clicking the button, system shall automatically populate the details of the adverse orders against the company from Principle 7, Q 2. Enter the details of the corrective action taken by the company against each such order. 111 PRINCIPLE 8 Businesses should promote inclusive growth and equitable development Q. No. 1 2 3 4 5 Essential Indicators Field Name Details of social impact assessments undertaken for projects in the current financial year Information on project(s) for which ongoing Rehabilitation and Resettlement is being undertaken Instruction/Guidance of Select Yes or No,....
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.... as the case may be: (a) Whether social impact assessment projects has been conducted by the company. (b) Whether the said assessment has been conducted by an independent external agency. (c) Whether information on such impact assessment is available in public domain. Also provide the link of the document containing details of such social impact assessment in the public domain. Enter the following details of the project wherein land acquisition for which Rehabilitation and Resettlement is ongoing by the business during the year (if any): (a) Name of the project for which R&R is ongoing (b) State/district of the project (c) Number of Project Affected Families (PAFS) (d) % of PAFS covered by R&R in the year (e) Amounts paid to PAFS in the FY. Select the aspirational districts from the dropdown menu and their states where the CSR activities were undertaken and the amount CSR projects undertaken by your company in designated aspirational districts as identified by government spent. bodies Describe the mechanisms to Describe the mechanism in about 50 words receive grievances of the local community Brief information on the various intellectual properties....
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.... owned or acquired by your business based on traditional knowledge where the benefits derived therefrom are shared equitably Provide brief information of intellectual properties based on traditional knowledge owned or acquired by the business in the current Financial Year, Select Owned or Acquired, as the case may be. Select Yes or No as the case may be whether benefit arising out of such and IPRs are shared on the lines of Access to Biological 112 10 6 List of adverse orders and case details of intellectual property rights disputes Resources and Associated Knowledge and Benefits Sharing Regulations, 2014. Intellectual Properties Intellectual property refers to creations of the mind: inventions; literary and artistic works; and symbols, names and images used in commerce. Intellectual property is divided into two categories: i. ii. Ref: Industrial Property includes patents for inventions, trademarks, industrial designs and geographical indications. Copyright covers literary works (such as novels, poems and plays), films, music, artistic works (e.g., drawings, paintings, photographs and sculptures) and architectural design. Rights related to copy....
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....right include those of performing artists in their performances, producers of phonograms in their recordings, and broadcasters in their radio and television programs. https://www.wipo.int/edocs/pubdocs/en/intpro perty/450/wipo pub 450.pdf Traditional Knowledge Traditional knowledge in a general sense embraces the content of knowledge itself as well as traditional cultural expressions, including distinctive signs and symbols associated with TK. Traditional knowledge in the narrow sense refers to knowledge as such, in particular the knowledge resulting from intellectual activity in a traditional context, and includes know-how, practices, skills, and innovations. Ref- https://www.wipo.int/tk/en/tk/ In case of such orders, enter the name of the Adjudicating Authority, name of the opposing party wherein the company is involved in case 113 Q. No. 1 2 3 related to traditional knowledge during the FY Field Name pertaining to intellectual property rights dispute along with the Case No. of such case. Mention the brief of the Judgment or Award of such case. Also Select Yes or No as the case may be as to whether an appeal has been preferred. Leadership Indi....
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....cators Provide details of actions taken to mitigate any negative social impacts identified in SIA Details of the benefits derived of the various intellectual properties owned or acquired by your company based on traditional knowledge shared Details of corrective actions taken in intellectual property related cases wherein usage of traditional knowledge is involved. Instruction/Guidance Enter the negative social impacts identified in the assessments and briefly outline the corrective actions taken. The list of IPR will be pre-filled from E5. Briefly outline the basis for calculating the benefits shared by the company with the "owners" of such traditional knowledge. Enter the details of the corrective action taken by the company against each such order. Details of beneficiaries of CSR For each CSR Project undertaken by the Projects company, enter: (a) total number of beneficiaries, (b) %age of such beneficiaries belonging to vulnerable and marginalised groups, (c) Names of vulnerable and marginalised groups. 114 PRINCIPLE 9 Businesses should engage with and provide value to their consumers in a responsible manner Q. No. Field Name 1 2 Essential ....
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....Indicators Describe the mechanisms in place to receive and respond to consumer feedback % of goods and services of your business carrying information relevant to consumers 3 Number of complaints Instruction/Guidance In about 100 words, outline the mechanism put in place by the company to receive and respond to consumer feedback. If more details are available on the website of the Company, please provide the weblink. Enter the %age of goods and services by turnover carrying information regarding: • Environmental and social parameters relevant to the product such as energy used, water consumed, number of people involved in its production etc. Safe and responsible usage Recycling and safe disposal of the product after use Please note that if the question is not relevant to your product/service, please enter "Not applicable". consumer Enter the number of consumer complaints received and number of consumer complaints pending resolution at close of year for both, the current financial year with respect to: (i) Data Privacy (ii) Advertising (iii) Delivery of essential services (iv) Restrictive Trade Practices under દ (v) Competition A....
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....ct, 2002 Unfair Trade Practices under Consumer Protection Act, 1986 Restrictive Trade Practices Sec 3 of Competition Act, 2002, states that No enterprise or association of enterprises or person or association of persons shall enter into any agreement in respect of production, supply, distribution, storage, acquisition or control of goods or provision of services, which causes or is 115 1 2 likely to cause an appreciable adverse effect on competition within India. Sec 4 of Competition Act, 2002, states that No enterprise or group shall abuse its dominant position Sec 6 of Competition Act, 2002, states that No person or enterprise shall enter into a combination which causes or is likely to cause an appreciable adverse effect on competition within the relevant market in India and such a combination shall be void. Ref- https://www.cci.gov.in/sites/default/files/cci_pdf /competitionact2012.pdf Unfair Trade Practices Sec 2 (1) (r) of Consumer Protection Act 1996, Unfair trade practice means a trade practice which, for the purpose of promoting the sale, use or supply of any goods or for the provision of any service, adopts any unfair method or unfair or de....
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....ceptive practices. Ref- http://ncdrc.nic.in/bare acts/Consumer%20Prot ection%20Act-1986.html Leadership Indicators Channels / platforms where information on goods and services of the business can be accessed. consumers Steps taken to inform and educate vulnerable and marginalised about safe and responsible usage of products In 100 words, describe the Channels / platforms where information on goods and services of the business can be accessed. For Example, websites of the company, Mobile Apps, Help Desks, Call Centres, etc. Also provide the link of the document containing such information as available in the public domain. In 100 words, describe the steps taken to provide information to the vulnerable and marginalised consumers and educate them regarding safe and responsible usage of products. 116 3 4 5 6 Corrective actions taken in In 100 words, detail the corrective actions taken respect of complaints by the company to address complaints received received on data privacy, on data privacy, advertising, and delivery of advertising, and delivery of essential services. essential services. Mechanisms in place to In 100 words, detail the mechanisms ....
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....in place to inform consumers of any risk inform consumers of any risk of of disruption/discontinuation disruption/discontinuation of essential services. of essential services. Details of Product information over and above mandate of law. Consumer survey/consumer satisfaction trends In 100 words, detail the kind of information specified on your products and the associated Standards/ Labels in accordance with which disclosures are being made. In 100 words, detail the outcomes of any consumer survey carried out by you and the trends emerging from it. 117 Annexure -3A BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORTING FORMAT LITE SECTION A: GENERAL DISCLOSURES VIII. Company details 23. Corporate Identity Number (CIN) of the Company (if applicable): Year of incorporation: Corporate address: E-mail: 24. Name of the Company: 25. 26. Registered office address: 27. 28. 29. 30. 31. 32. 33. Telephone: Website: Financial year for which reporting is being done: (Drop-Down List) Whether shares listed on recognized Stock Exchange(s): Yes/No Authorised Capital 34. Paid-up Capital IX. Products/services 35. Sector(s) in which the company is engaged: Numb....
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....er of business activities: (Pre-fill from MGT-7) S. No. Main Activity group code Description of Business Main Activity Activity group Code Description of % of Turnover of Business the company Activity 36. Top 3 Products/Services sold by the company by Turnover (including both manufactured and traded): S. No . 123 Brand(s) associated with the product/service and % of total Turnover contributed by the Brand(s) Product/Servi NIC Cod ce % of total Turnover contribute e d Bran d 1 Contributi on to % of total Turnover Bran d2 Contributi on to % of total Turnover (Add More Column s) 37. What is the contribution of exports to total turnover of the Company in percentage? 118 X. Operations 38. Location of top 3 plants (in case of manufacturing businesses) or operations/offices (in case of non-manufacturing) in India by contribution to turnover: a. National: State (Drop Down List (State 1) (State 2) (State 3) List) Turnover (%) District (Drop Down List (District) (District) (District) List) Category A Yes/No (Radio Yes/No Button) Button) (Radio Yes/No Button) (Radio Category B Yes/No Yes/No Yes/No Category C Yes/No ....
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....Yes/No Yes/No Category D Yes/No Yes/No Yes/No Categories are as follows: Category A: In or within 50 km of protected areas like National Parks, Wild life Sanctuaries, Biosphere Reserves, Wetlands, etc. Category B: In or within 50 km of Biodiversity Hotspots Category C: In high water-stressed zones defined as "Over-exploited" or "critical" by the Central Groundwater Board Category D: Within Coastal Regulation Zones b. International Location of top 3 plants (in case of manufacturing businesses) or operations/offices (in case of non-manufacturing businesses) in foreign countries by contribution to Turnover: Country (Drop Down List List) (Country 1) Turnover (%) (Country 2) (Country 3) XI. Employees 119 39. Details as at the end of Financial Year: a. Employees (including differently abled): S. Particulars Total No. No. Male (%) % (Auto Calculate) Female (%) Other (%) No. % (Auto No. % (Auto Calculate) Calculate) 4. Permanent 5. Other than Permanent 6. Total b. Differently abled Employees: S. Particulars No 4. Permanent 2. Other than permanent 3. Total Total No. Male (%) % (Auto Calculate) Female (%) Other (%) No. % ....
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....(Auto No. % (Auto Calculate) Calculate) c. Workmen (including differently abled): S. Particulars Total Male (%) Female (%) Other (%) No. No. of No. Workmen % (Auto No. Calculate) % (Auto No. % (Auto Calculate) Calculate) 4. Permanent a. Unskilled b. Semi-skilled C. Skilled d. Highly Skilled 5. Other than Permanent a. Unskilled b. Semi-skilled C. Skilled d. Highly Skilled 6. Total d. Differently abled workmen: Total Total Male (%) Female (%) Other (%) 120 S. No. 1. Workmen I. Permanent a. Unskilled b. Semi-skilled C. Skilled d. Highly Skilled II. Other than Permanent a. Unskilled No. of No. % (Auto No. Calculate) % (Auto No. Calculate) % (Auto Calculate) Workmen 5. 40. b. Semi-skilled C. Skilled d. Highly Skilled Total Participation/Inclusion/Representation of women (including differently abled): Board of Directors Key Management Personnel Total No. of Females (including No. of females who differently abled) differently abled persons are No. % (Auto No. % (Auto Calculate) Calculate) XII. Holding, Subsidiary and Associate Companies (including joint ventures) 41. (a) Names of su....
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....bsidiary / associate companies *No. of subsidiary/associate companies for which information is to be given (Number Box) S. Name of the CIN / No. company FCRN Holding/ Subsidiary/ Associate/ % of shares held Joint Venture Does the company participate in the Business Responsibility initiatives of the parent company? (Yes/No) (Radio Button) (Pre-fill from Form MGT-7 except for last column) (b) Do any other entity/entities (e.g. suppliers, distributors etc.) that the Company does business with, participate in the BR initiatives of the Company? If yes, then indicate the percentage of such entity/entities? [Less than 30%, 30-60%, More than 60%] (Create radio buttons) XIII. CSR Details: (Pre-fill from Form AOC-4 if CSR is applicable to the company. If not, it may fill the details voluntarily) 121 42. (a) (i) Whether CSR is applicable as per section 135: (Yes/No) (Radio Button) (ii) Turnover (in Rs.) (iii) Net worth (in Rs.) (b) Net Profits for last three financial years Financial year ended Profit before tax (in Rs.) Net Profit computed u/s 198 adjusted as per rule 2(1)(f) of the Companies (CSR Policy) Rules, 2014 (in Rs.) 21. Average net profit o....
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....f the company for last three financial years (as defined in explanation to sub-section (5) section 135 of the Act (in Rs.) (Auto Calculate) 22. Prescribed CSR Expenditure (two per cent. of the amount as in item 21 above) (Auto Calculate) 23. (a) Total amount spent on CSR for the financial year (in Rs.) (b) Amount spent in local area (in Rs.) (c) Manner in which the amount spent during the financial year as detailed below: (1) (2) S. (3) (4) CSR Sector No project in State/ Union (5) Specify the or which Territory activity identifie the where project the district where projects (6) Amount outlay (budget ) (7) Amount spent on the projects (8) (9) Expenditure on Mode of Administrati Amou ve nt project or overheads spent d is Covere d Project/ Program or or progra (in Rs.) programs progra ms was were ms (in Rs.) Undertak undertak en en wise (in Rs.) 1 2 (Insert more Rows) Total SECTION B: MANAGEMENT AND PROCESS DISCLOSURES 122 This section is aimed at helping businesses demonstrate the structures, policies and processes put in place towards adopting the Principles and Core Elements. Disclosure Quest....
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....ions Policy and management processes 13. a. Name your company's policy/policies that cover each principle and its core elements of the NGRBCs. (Text Box for Name) b. Has the policy been approved by the Board? (Yes/No) (Radio Button) c. Web Link of the Policies (Text Box) 14. Do the enlisted policies extend to your value chain partners? (Yes/No) (Radio Button) 15. Name of the national and international codes/certifications/labels/ standards (e.g. Forest Stewardship Council, Fairtrade, Rainforest Alliance, Trustea) standards (e.g. SA 8000, OHSAS, ISO, BIS) adopted by your company and mapped to each principle (Text Box for Name) 16. Details of Review of NGRBCs by the Company: Subject for Review Review undertaken by Frequency Performance against above policies and follow up action Compliance with statutory requirements of relevance to the principles, and, rectification of any non-compliances Board Committee Any other Committee or CEO Board Committee Any other Committee or CEO (Annually/ Half yearly/ Quarterly) (Drop Down List) Stakeholder Engagement 17. Describe the process of identifying key stakeholder groups of the company (Text Box) 18. What ....
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....are the channels through which stakeholders can access information about the company on issues relevant to them? (Email, SMS, Newspaper, Pamphlets, Advertisement, Community Meetings, Notice Board, Website) (Drop Down List 123 List). In case of any other medium please specify. (Text Box) 19. If answer to question (1) above is "No" i.e. not all Principles are covered by a policy, reasons to be stated: Questions The company does not consider the Principles material to its business (Yes/No) (Radio Button) The company is not at a stage where it is in a position to formulate and implement the policies on specified principles (Yes/No) (Radio Button) The company does not have the financial or/human and technical resources available for the task (Yes/No) (Radio Button) It is planned to be done in the next financial year (Yes/No) (Radio Button) Any other reason (please specify) (Text Box) P 12345678 P 124 SECTION C: PRINCIPLE WISE PERFORMANCE DISCLOSURE This section is aimed at helping businesses demonstrate their performance in integrating the Principles and Core Elements with key processes and decisions. The information sought is categorized as "Essential" and....
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.... "Leadership". While the essential level is expected from every business that has adopted these Guidelines, the leadership level is expected of businesses which aspire to progress to a higher level in their quest to be socially, environmentally and ethically responsible. PRINCIPLE 1 Businesses should conduct and govern themselves with integrity in a manner that is Ethical, Transparent and Accountable. Essential Indicators 1. Details of fines / penalties /punishment/ award/ compounding fees/ settlement amount paid in proceedings with regulators/ law enforcement agencies imposed on your company by regulatory/judicial institutions in the financial year. Monetary NGRBC Adjudicating Case CNR Brief of the Has an Principl Authority Nam No. Judgement/Aw appeal (Drop (Drop Down List as per data (Text e (Tex ard (Text Box) been t preferre Down required to be Box) Box) d? List) entered in services.ecourts.go v.in - (Yes/No) (Radio Button) Penalty/Punishme nt Fine Award Compounding fee Supreme Court & Case Type, Case Number & Year; High Court & Bench; District Court & State, District & Court Complex.) 125 Non-Monetary NGRBC Adjudicating C....
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....NR Brief of Has an appeal Principl Authority No. Judgement been preferred? e (Drop Down List as (Text (Yes/No) (Radio (Drop per data required to be Box) Button) Down entered in List) services.ecourts.gov.in Imprisonment Punishment Supreme Court & Case Туре, Case Number & Year; High Court & Bench; District Court & State, District & Court Complex.) 2. Details of the Appeal/ Revision preferred in cases where fines/ penalties have been impugned. Case Name NGRBC Adjudicating Authority CNR No. Details (Populate from Principle Q.3 above) (Drop (Drop Down List as per data required (Text to be entered in services.ecourts.gov.in Box) (Text Box) Down List) Supreme Court & Case Type, Case (Insert more rows) Number & Year; High Court & Bench; District Court & State, District & Court Complex.) 126 3. Number of complaints / cases of bribery/corruption received/ registered in the financial year. Number of complaints / cases of bribery, corruption registered with law enforcement agencies against the company or lodged with the Company internally Current Previous Financial Financial Year Year (Pre-fill from previous financia....
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....l year) 4. Details of disclosure of interest involving members of Board: (a) Current Financial Year Number of instances of disclosure of interest by the Directors (b) Previous Financial Year (Pre-fill from previous financial year) Current Financial Year Number of complaints received in relation to issues of Conflict of Previous Financial Year (Pre-fill from previous financial year) Interest of the Directors Leadership Indicators 6. Have full details of non-disputed fines/penalties imposed on your company by regulatory and judicial bodies in the financial year been made available in public domain. Provide web links/ details of places where such reports are available. (Text Box) 7. Provide details of such instances (up to 3) where corrective actions have been taken on the above punishment/fines/penalties imposed. (Text Box) 8. Provide details of such instances (up to 3) where corrective measures were taken on the complaints / cases of corruption and conflicts of interest. (Text Box) 127 PRINCIPLE 2 Businesses should provide goods and services in a manner that is sustainable and safe Essential Indicators 7. Has the company conducted Life Cycle Assessments....
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.... (LCA) for any or all of its top 3 brands/products manufactured? NIC Code* Product /Service % of total Life Cycle Turnover contributed Whether Results Assessment conducted in conducted by communicated independent in public the Current external Financial agency Year (Yes/No) domain (Yes/No) (Radio Button) (Yes/No) (Radio (Radio Button) Button) (Pre-fill from Section A: Q14.) 8. List 3 of your products or services whose design has incorporated social or environmental concerns and/or risks and briefly describe the actions taken to mitigate the adverse environmental and social impacts in production and disposal as identified in the LCA or any other means. Product/Service Action Taken 9. Percentage of R&D and capital expenditure (capex) investments in specific technologies to improve the environmental and social impacts of product and processes to total R&D and capex investments made by the company, respectively. R&D Capex Current Financial Year Previous Financial Year (Pre-fill from previous financial year) 10. Describe the processes in place to safely collect, reuse, recycle and dispose after sale and at the end of life of your products, ....
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....separately for (a) Plastics (including packaging) (Text Box) (b) E-waste and (Text Box) (c) other waste (Text Box) Leadership Indicators 1. Percentage of input material (by value of all inputs) to total inputs sourced from suppliers: (% input) 128 Current Financial Previous Year Financial Year (Pre-fill previous financial year) from Adhering to national and international codes/certifications/labels/ standards (refer Q 4, Section B) Adhering to internal standards/guidelines Directly sourced from MSMEs/ small producers Sourced directly from within the district and neighbouring districts 2. Describe the improvements in environmental and social impacts of product and processes due to R&D and Capex Investments in specific technologies. (Text Box) 3. Percentage of recycled or reused input material to total raw material (by value) used in production: Current Financial Year Previous Financial Year 129 PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their value chains Essential Indicators 1. a. Details of measures for the well-being of employees (including differently abled): % of employees covered by To....
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....tal (Pre-fill Categor y from Section A: Q17 of current financia l year.) I. Permanent a. Male Health insurance Accident Maternity insurance benefits Paternity Benefits Day Care facilities No % (Auto No % (Auto No Calculate Calculate % (Auto Calculate No % (Auto No Calculate % (Auto Calculate . • . ) ) ) b. Female c. Other d. Total II. Other than Permanent a. Male b. Female c. Other d. Total b. Details of welfare measures for differently abled employees: Categor y Total (Pre-fill from Section A: Q17 of current financia % of differently abled employees covered by Accident insurance Health insurance Maternity benefits Paternity Benefits No % (Auto No % (Auto No % (Auto No Calculate Calculate Calculate % (Auto Calculate ) ) • . . . No Day Care facilities % (Auto Calculate ) Iyear.) I. Permanent a. Male b. Female c. Other d. Total II. Other than Permanent a. Male b. Female c. Other d. Total 130 Total (Pre-fill Health insurance c. Details of welfare measures for workmen (including differently abled): % of workmen covered by Accident insurance Day Care faciliti....
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....es Maternity benefits Paternity Benefits from Categor Section No % (Auto Calculate No % (Auto No % (Auto No Calculate Calculate % (Auto Calculate No % (Auto Calculate . . y A: Q17 ) ) of current financia l year.) I. Permanent a. Male b. Female c. Other d. Total II. Other than Permanent a. Male b. Female c. Other d. Total d. Details of welfare measures for differently abled workmen: Total % of differently abled workmen covered by Accident Maternity Paternity Health (Pre-fill insurance insurance benefits from No % (Auto No Section Calculate % (Auto No Calculate % (Auto No Calculate Benefits % (Auto Calculate Day Care facilities No % (Auto Calculate . , ) ) ) Categor y A: Q17 of current financia l year.) I. Permanent a. Male b. Female c. Other d. Total II. Other than Permanent a. Male b. Female c. Other d. Total 131 Current Financial Year No. of Deducted 2. Details of statutory dues (PF, Gratuity, ESI) deducted and deposited with the authorities approved by government, for Current FY and Previous Financial Year. Previous Financial Year (Pre-fill from previous financial year) Deposited ....
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.... Deposited No. of Deducted employees as employees as Statutory Dues and prescribed and prescribed workmen workmen eligible for deduction eligible for deduction PF Gratuity ESI 3. Is there a mechanism available to receive and redress grievances for the following categories of employees and workmen? If yes, please name the mechanism. Yes/No (Radio Button) (If Yes, then populate Text Box for Name of mechanism) Permanent Workmen Other than Permanent Workmen Permanent Employees Other than Permanent Employees 4. Number of Complaints made by employees and workmen: Current Financial Year Pending Filed resolution during Previous Financial Year (Pre-fill from previous financial year) Filed during Pending Filed Pending resolution during resolution the year at the end the year of year at the end the year at the end of year of year Sexual Harassment Working Conditions Health & Safety Discrimination workplace Child Labour Forced at Labour/Involuntary Labour Wages Other (Text Box) 132 5. Percentage of membership of employees and workmen in association(s) or Unions recognised by the Board: Category Current Financial Year % (A....
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....uto Total Previous Financial Year (Pre-fill from previous financial year) No. % (Auto Calculate) Calculate) Total No. (Pre-fill from Section A: Q17 of current financial year.) Employees Permanent Other than permanent Total Workmen Permanent Other than permanent Total 6. Details of safety related incidents during the current Financial Year Safety Incident/Number Lost Time Injury Frequency Rate (LTIFR) (per one million-man hours worked) Accidents at the workplace Fatalities caused Permanent Disability caused Current Previous Financial Financial Year Year (Pre-fill from previous financial year) Temporary disability caused Leadership Indicators 1. a. Details of training to employees and workmen (% to total no. of employees/workmen in the category): Category Current Financial Year Previous Financial Year (Pre-fill from previous financial year) Total (Pre-fill On Health and On Skill Total from safety measures No. % (Auto upgradation No. % (Auto Section Calculate) Calculate) A: Q17 of current financial year.) Employees Male Female Other On Health and On safety measures Skill upgradation No. % (Auto No. % (Auto Ca....
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....lculate) 133 Calculate) Total Workmen Male Female Other Total b. Details of training imparted to the differently abled employees and workmen (% to total no. of differently abled employees/workmen in the category): Category Current Financial Year Total (Pre-fill On Health and On Skill Total safety measures from No. % (Auto No. upgradation % Section Calculate) (Auto Calculate) A: Q17 of Skill Previous Financial Year (Pre-fill from previous financial year) On Health and On safety measures upgradation No. % (Auto No. % (Auto Calculate) Calculate) current financial year.) Differently abled Employees Male Female Other Total Differently abled Workmen Male Female Other Total 2. Provide the corrective actions taken for children/adolescents identified as employed in your establishments and value chain. (Text Box) 3. Provide the corrective actions taken for forced/involuntary labour identified in your establishments and value chain. (Text Box) 4. Provide the actions taken to prevent adverse consequences to the complainant in discrimination and harassment cases. (Text Box) 5. Provide the corrective actions taken on the outcomes of hea....
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....lth and safety audits of your establishments, including value chain partners. (Text Box) 6. Percentage of accident-affected employees/workmen rehabilitated and placed in suitable employment. (Text Box) 134 PRINCIPLE 4: Businesses should respect the interests of and be responsive to all its stakeholders Essential Indicators 2. List stakeholder groups identified as key for your company as described in Section B, Q. 5, and the frequency of engagement with each stakeholder group. Stakeholder Whether identified as Group (Insert more rows) Vulnerable Marginalized Group & Channels communication of Frequency (Annually/ (Email, SMS, (Yes/No) (Radio Newspaper, Half yearly/ Quarterly) social Whether environment and discussed. issues Button) Pamphlets, (Drop Down Advertisement, List) (Yes/No) (Radio Button) Community Meetings, Notice Board, Website) (Drop Down List), Other (Text Box) Leadership Indicators 3. Provide details of 3 instances as to how the inputs received from stakeholders were incorporated into policies and activities of the company. (Text Box) 135 PRINCIPLE 5 Businesses should respect and promote human rights Essential Indicators....
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.... 8. a. Details of remuneration/salary/wages (including differently abled): Other Male Female Number Average remuneration/ Number salary/wages Average remuneration/ salary/wages Number Average remuneration/ salary/ wages Board of Directors Key Managerial Personnel Employees other than BoD and KMP Workmen b. Details of remuneration/salary/wages of differently abled: Board of Directors Key Managerial Personnel Employees other than BoD and KMP Workmen Male Female Number Average remuneration/ Number salary/ wages Average remuneration/ salary/wages Number Other Average remuneration/ salary/wages 9. Do you have a focal point (Individual/ Committee) responsible for addressing human rights impacts or issues caused or contributed to by the business? (Yes/No) (Radio Button) 10. Describe the internal mechanisms in place to redress grievances related to human rights issues. (Text Box) 136 Leadership Indicators 1. Stakeholders groups covered by the grievance redressal mechanism for Human Rights issues: (Yes/No) by grievance S. No. Name of Stakeholder Groups Whether Vulnerable or Whether covered (Populate from Principle 4, Marginalize....
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....d Essential Indicator Q1) (Radio Button) Insert more rows redressal mechanisms covered by Human issues Rights (Yes/No) (Radio Button) 2. Details of a business process being modified / introduced as a result of addressing human rights grievances/complaints. (Text Box) 137 PRINCIPLE 6 Businesses should respect and make efforts to protect and restore the environment Essential Indicators 1. Details of energy and water consumption by the company: Parameter SI Unit Current Year Financial Previous Financial Year (Pre-fill from previous financial year) Energy consumed/turnover Water consumed/turnover % water consumed from recycled & harvested sources % water consumed from groundwater sources 2. Air emissions and liquid discharges per unit of production for the 3 major facilities of the company as reported to regulatory authorities: Parameter/Unit (SOX, NOx, SPM etc. specified by the Performance MoEFCC, CPCB, SPCBs etc.) Permissible Limit Actual Measured Value Permissible Limit Actual Measured Value Permissible Limit Actual Measured Value Permissible Limit Previous Financial Current Financial Year Year 1 Plant Plant Plant 2 (Pre-fi....
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....ll from previous financial year) Plant Plant Plant 3 1 2 3 Actual Measured Value Leadership Indicators 1. What are the material environmental risks to the business identified and the mitigation measures adopted by the company with regard to the following: Environmental component Land use Risk(s) identified Mitigation measures adopted (Text (Text Box) Box) Emissions Water Energy Biodiversity Other 138 2. Percentage of renewable energy consumed to total energy consumed: Current Financial Year Previous Financial Year (Pre-fill from previous financial year) %age of renewable energy consumed to total energy consumed 3. Provide details of solid waste management relating to the following aspects: Current Financial Year Previous Financial %age of non-biodegradable waste to total waste generated %age of recyclable waste to total waste generated %age of hazardous waste to total waste Year (Pre-fill from previous financial year) generated 5. Briefly describe the solid waste management practices adopted in your establishments. (Text Box) 139 PRINCIPLE 7 Businesses, when engaging in influencing public and regulatory policy, should do so in a manner th....
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....at is responsible and transparent Essential Indicators 1. a. Number of affiliations with trade and industry chambers/ associations. (Number Box) 1 2 e. List the top 5 trade and industry chambers/ associations you are a member of/are affiliated to, on the basis of no. of members. S. No. Name of the trade and industry chambers/ Scope of Entity associations (To be populated as a Drop Down List from Annexure-A. If 'Other', populate Text Box) (State/National) (Drop Down List) 3 4 5 140 PRINCIPLE 8 Businesses should promote inclusive growth and equitable development Essential Indicators 1. Provide the following information on CSR projects undertaken by your company in Describe the mechanisms to receive and redress grievances of the community. (Text Box) 2. Have the benefits derived of the various intellectual properties owned or acquired by your company based on traditional knowledge been shared equitably? S. No. Intellectual Property based on traditional knowledge (Text Box) Owned/Acquired (Yes/No) (Radio Button) Benefit shared (Yes/No) (Radio Button) 3. List of adverse orders and case details of intellectual property rights disputes related to traditio....
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....nal knowledge during the FY. Adjudicating Authority (Drop Down List as per data required to be entered in services.ecourts.gov.in - Supreme Court & Case Type, Case Number & Year; High Court & Bench; District Court & State, District & Court Complex.) Name of the CNR Brief of the Has an appeal opposing party (Text (Text Box) Box) No Judgement/Award been (Text Box) preferred? (Yes/No) (Radio Button) Leadership Indicators 1. Provide the following information on CSR projects undertaken by your company in designated aspirational districts as identified by government bodies: S. No. State Down List (Drop Aspirational District (Drop Down Amount spent (Number List) Box) 141 2. Details of the benefits derived of the various intellectual properties owned or acquired by your company based on traditional knowledge shared: S. No. Intellectual Property based on traditional Owned/ knowledge Basis of Acquired calculating (Pre-fill from Principle 8, Essential (Yes/No) (Radio benefit Indicator Q. 2) share Button) (Text Box) 3. Details of corrective actions taken in intellectual property related cases wherein usage of traditional knowledge is involved.....
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.... Details of negative social impact identified (Text Box) Corrective action taken (Text Box) (Insert more Rows) 142 PRINCIPLE 9 Businesses should engage with and provide value to their consumers in a responsible manner Essential Indicators 1. Describe the mechanisms in place to receive and respond to consumer complaints and feedback. (Text Box) 2. % of products and services (by turnover) of your business carrying information about: %age of products and services carrying information Environmental and social parameters relevant to the product Safe and responsible usage Recycling and safe disposal Not Applicable (Yes/No) (Radio Button) 3. Number of consumer complaints in respect of: Current Financial Year Previous Financial Year (Pre-fill from previous financial year) At the beginning of the year Received Pending during resolution the year at end of year At the Received Pending beginning of the year during the year resolution at end of year Data privacy Advertising Delivery of essential services Restrictive Trade Practices Unfair Trade Practices Other (Text Box) Leadership Indicators 7. Channels / platforms where information on prod....
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....ucts and services of the company can be accessed (provide web link if applicable). (Text Box) 143 ANNEXURE- A Sector Industry Associations S. Name Abbreviation No. 1 Textile Association India ΤΑΙ Textiles 2 Federation of All India Textile FAITMA Manufacturers Association Textiles 3 45 6 Clothing Manufacturers Association of CMAI India Bombay Textiles Research Association BTRA Northern India Textile Research NITRA Association Eastern India Garment Manufacturers EIGMEF and Exporters Federation Apparel/Textiles Textiles Textiles Apparel/Textiles 7 Ahmedabad Textile Mills Association ATMA Textiles 8 Southern India Mills' Association SIMA Textiles 9 Textile Association India- Ahmedabad TAI- Textiles Ahmedabad 10 Association of Man-Made Fibre Industry AMFII Textiles of India 11 Association of Synthetic Fibre Industry ASFI Textiles 12 Synthetic & Art Silk Mills' Research SASMIRA Textiles Association 13 Rubber Board Agriculture 14 Coffee Board Food & Agriculture 15 Tea Board Food & Agriculture 16 Spices Board Food & Agriculture 17 Fertilizer Association of India FAI Food & Agriculture 18 Indian Dairy Asso....
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....ciation IDA Food & Agriculture 19 Pest Control Association of India IPCA Food & Agriculture 20 Indian Bio Organic Tea Association Food & Agriculture 21 Jute Manufacturers Development Council JMDC Food & Agriculture 22 National Centre for Jute Diversification NCJD Food & Agriculture 23 Indian Pesticides Manufacturers & PMFAI Food & Agriculture Formulators Association 24 25 24 Association of Agricultural Medicine and IAAMRH Food & Agriculture Rural Health 25 Indian Agro & Recycled Paper Mills IARPMA Food & Agriculture Association 25 26 Seed Association of India NSAI Food & Agriculture 27 Indian Micro Fertilisers Manufacturers' IMMA Food & Agriculture Association of India 28 29 22 Biodiesel Association of India BDAI Food & Agriculture Agriculture and Processed Food Products APEDA Food & Agriculture Export Development Authority 144 30 Coir Board Food & Agriculture 31 All India Rice Exporters' Association AIREA Food & Agriculture 32 South Asian Regional Standards SARSO Electrical/Electronics Organisation 33 Manufacturers Association Of MAIT ICT Information Technology 34 Electronic Industries Association of India ELCIN....
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....A Electronics 35 India Electronics and Semiconductor IESA Electronics Association 36 Consumer Electronics and Appliances CEAMA Electronics Manufacturers Association 37 Indian Electrical & Electronics IEEMA Electrical/Electronics Manufacturers' Association 38 Indian Cellular Association ICA Electronics 39 Smart Card Manufacturers Association Electronics 40 41 LED products Manufacturers' Association Electric Lamp and Component ELCOMA Manufacturers Association of India LEDMA Electronics Electricals 42 Indian Paper Manufacturers Association IPMA Forestry 43 Indian Pulp and Paper Technical IPPTA Association Forestry 44 The Federation of Corrugated Box FCBM Forestry Manufacturers of India 45 Northern India Corrugated Box NICMA Forestry Manufacturers' Association 46 46 Eastern India Corrugated Box EICMA Forestry Manufacturers' Association 47 Western India Corrugated Box WICMA Forestry Manufacturers Association 48 SOUTH INDIA CORRUGATED BOX SICMBA Forestry MANUFACTUERS' ASSOCIATION 49 49 Indian Plywood Industries Research & IPRTI Forestry Training Institute 51 55 50 Essential Oil Association of India ΕΟΑΙ ....
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.... Forestry ASSOCIATION OF FURNITURE AFMT Forestry MANUFACTURERS & TRADERS 52 Forest Research Institute FRI Forestry 53 Indian Institute of Packaging IIP Forestry 54 The Indian Paint Association IPA Paints & Coatings 55 Indian Small Scale Paint Association ISSPA Paints & Coatings 56 Indian Paint & Coating Association IPCA 57 58 Agriculture & Organic Farming Group AOFG India National Bank for Agriculture and Rural NABARD Development Banking Paints & Coatings Agriculture 145 59 National Commission on Farmers NCF Agriculture 60 Indian Farmers Fertiliser Cooperative IFFCO Agriculture 61 Industry Data Exchange Association IDEA Electrical 62 All India Plastics Manufacturers' AIPMA Plastics Association 63 The Indian Centre for Plastics in the ICPE Plastics Environment 64 Council for Leather Exports CLE Leather 65 Marine Products Export Development MPEDA Fishery 66 99 Authority Organisation of OPPI Pharmaceuticals 67 Society 68 Pharmaceutical Producers of India Manufacturers Automotive Component Manufacturers ACMA Association of Indian Automobile SIAM Automobile Automobile 69 69 National Association of Software ....
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....and NASSCOM Information Services Companies Technology 70 Construction Industry Development CIDC Council 71 Federation of Indian Micro and Small & FISME MSME Medium Enterprises 72 Federation of Indian Export FIEO Organisations 73 BRICS Chamber of Commerce & Industry BRICS CCI 776 74 Confederation of Indian Textile Industry CITI Chamber Commerce Textiles of 75 Okhla Garment & Textile Cluster OGTC Textiles 76 Indo-German Chamber of Commerce IGCC Chamber of Commerce 146 Annexure -3B GUIDANCE NOTE FOR BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORTING FORMAT LITE SECTION A: GENERAL DISCLOSURES VIII. Company Details Q. No. 1 Field Name Corporate Identity Number (CIN) of the Company 2 to 6 Pre-fill button 7,8 9 10 Instruction/Guidance Enter the Corporate identity number (CIN) of the company. You may find CIN by entering existing registration number or name of the company in the 'Find CIN' service under the menu MCA services on the MCA website. These details will be auto-filled once the CIN number is entered Contact Number and Enter a valid Contact Number and Website of the Website Financial year for which reporting is being....
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.... done Whether shares listed on recognized Stock Exchange(s) 11 & 12 Authorised and Paid- up Share Capital company. Select the financial year from the Drop-Down List. Option should be selected as applicable to the company on the financial year end date. These details will be auto-filled once the CIN number is entered IX. Products/services Q. No. 13 14 Field Name Number of business activities Top 3 Products sold by the company by Turnover and brands associated with them Instruction/Guidance The details of business activities shall get pre-filled from eForm MGT-7 filed by the Company. Enter the names of the top 3 products manufactured or services provided by the company and their contribution to the total turnover. Use the National Industrial Classification (NIC) 5-digit code ref: http://mospi.nic.in/classification/national-industrial- classification/alphabetic-index-5digit. Name the brands associated with these products and their contribution to the total turnover for each of the three products/services. 147 Enter the % age contribution of exports in the total turnover of the company for the FY. 15 Percentage exports by value to total turnover ....
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.... X. Operations Q. No. Field Name 16 Location of top 3 plants (c) (in case of manufacturing businesses) and/or operations/offices case (in of non- manufacturing) by contribution to turnover Instruction/Guidance Select the State and District in the country where the top 3 plants (in case of manufacturing businesses) and/ or areas of operation/offices (in case of non-manufacturing businesses), by turnover, are situated. Provide the turnover from each of these plants as percentage of total turnover. Also enter if these locations fall into any of the vulnerable categories A to D by selectin 'Yes' or 'No'. The categories are defined as under • • • Category A: In or within 50 km of Protected Areas (areas in which human occupation or at least the exploitation of resources is limited such as National Parks, Wild-life Sanctuaries, Conservation Reserves, Community Reserves and Marine Protected Areas. Ref- http://www.wiienvis.nic.in/Database/Protect ed Area 854.aspx) Category B: In or within 50 km of Biodiversity Hotspots (According to Conservation International, to qualify as a hotspot a region must meet two strict criteria: it mu....
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....st contain at least 1,500 species of vascular plants (> 0.5% of the world's total) as endemics, and it has to have lost at least 70% of its original habitat. Ref- http://www.bsienvis.nic.in/Database/Biodive rsity-Hotspots-in-India 20500.aspx) Category C: In high water-stressed zones defined as "Over-exploited" or "critical" by the Central Groundwater Board (The ground water resources are assessed in units i.e blocks/ talukas/ mandals/ watersheds. These assessment units are categorized for ground 148 XI. Employees Q. No. 17 water development based on two criteria - a) stage of ground water development, and b) long-term of pre and post monsoon water levels. The long term ground water level trends are computed generally for the period of 10 years. The significant rate of water level decline are taken between 10 to 20 cm per year depending upon the local hydrogeological conditions. There are four categories, namely - 'Safe' areas which have ground water potential for development; 'Semi-critical' areas where cautious groundwater development is recommended; 'Critical' areas; and 'Over-exploited' areas, where there should be intensive monitoring and evaluati....
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....on and future ground development be linked with water conservation Ref- measures. http://cgwb.gov.in/faq.html) Category D: Within Coastal Regulation Zones (the coastal stretches of the country and the water area up to its territorial water limit, excluding the islands of Andaman and Nicobar and Lakshadweep and the marine areas surrounding these islands, as Coastal Regulation Ref- Zones. http://egazette.nic.in/WriteReadData/2019/ 195679.pdf) (d) Select the Countries for the top 3 (by turnover) international locations of plants in case of manufacturing businesses and that of operations in case of non-manufacturing or service provider entities from the drop-down list. Field Name Instruction/Guidance Details at the end of Enter the total number of employees and workmen Financial Year (including differently abled) in the company. Classify the same on the basis of Permanent, and Other than Permanent. For each category of employees/workmen, enter the number of male, 149 female and other category of employees/workmen. The % for each category will be auto calculated. Employee as defined under Sec 2(K) of the Code on Wages, 2019 means, any person (other th....
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....an an apprentice engaged under the Apprentices Act, 1961), employed on wages by an establishment to do any skilled, semi-skilled or unskilled, manual, operational, supervisory, managerial, administrative, technical or clerical work for hire or reward, whether the terms of employment be express or implied, and also includes a person declared to be an employee by the appropriate Government, but does not include any member of the Armed Forces of the Union. Ref- http://egazette.nic.in/WriteReadData/2019/210356.p df Workman as defined under Sec 2(s) of Industrial Disputes Act, 1947 means any person (including an apprentice) employed in any industry to do any manual, unskilled, skilled, technical, operational, clerical or supervisory work for hire or reward, whether the terms of employment be express or implied, and for the purposes of any proceeding under this Act in relation to an industrial dispute, includes any such person who has been dismissed, discharged or retrenched in connection with, or as a consequence of, that dispute, or whose dismissal, discharge or retrenchment has led to that dispute, but does not include any such person― (V) (vi) (vii) ....
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.... (viii) who is subject to the Air Force Act, 1950 (45 of 1950), or the Army Act, 1950 (46 of 1950), or the Navy Act, 1957 (62 of 1957); or who is employed in the police service or as an officer or other employee of a prison; or who is employed mainly in a managerial or administrative capacity; or who, being employed in a supervisory capacity, draws wages exceeding ten thousand rupees per mensem or exercises, either by the nature of the 150 18 Participation/ Inclusion/ Representation of women Ref.- duties attached to the office or by reason of the powers vested in him, functions mainly of a managerial nature. https://indiacode.nic.in/bitstream/123456789/2169/ 1/A1947-14.pdf Enter the total number of persons (including differently abled) comprising the Board of Directors and Key Management Personnel as per the Companies Act, 2013. Also enter the number of females and differently abled females in both the categories. The % will be auto calculated. Board of Directors or Board as defined under Sec 2(10) of the Companies Act 2013, in relation to a company, means the collective body of the directors of the company. Ref- https://www.mca.gov.in/Ministry/p....
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....df/Companies Act2013.pdf Key Management Personnel as defined under Sec 2(51) of the Companies Act 2013, in relation to a company, means— Ref- (vi) the Chief Executive Officer or the managing director or the manager; (vii) the company secretary; (viii) the whole-time director; (ix) the Chief Financial Officer; and (X) such other officer as may be prescribed https://www.mca.gov.in/Ministry/pdf/CompaniesAct 2013.pdf XII. Holding, Subsidiary and Associate Companies (including joint ventures) Field Name Q. No. 19 (a) Does the participate Instruction/Guidance company Select Yes or No, as the case may be for each company in the Business Responsibility initiatives of the parent company? 19 (b) Do any other entity/entities that the Company does business Select Yes or No, as the case may be. Also select the percentage of participation such entity/entities from the drop-down list. 151 with, participate in the BR initiatives of the Company? If yes, then enter the percentage of such entity/entities. XIII. CSR Details Q. No. Field Name 20 (a) Pre-fill from Form AOC-4 Whether CSR is applicable as per section 135 Turnover and net worth Ins....
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....truction/Guidance If Form AOC-4 has already been filed by the company for the current financial year, click the Pre-fill button. On clicking the button, system shall automatically display the details of items to be filled regarding the CSR project or activity being undertaken by the company and implementing agencies. Refer to section 135 of Companies Act, 2013 and Rules made thereunder to identify if provisions related to CSR are applicable for the company. Select Yes or No as the case may be. For companies where the CSR provisions are not mandatory, filling details in this section is optional. Enter the turnover and net worth of the company in rupees. 20 (b) Net profits for last three Enter the details with respect to three financial years immediately preceding financial years viz.: 1. Financial year ended 2. Profit before tax (in Rupees) 3. Net Profit computed u/s 198 adjusted as per rule 2(1)(f) of the Companies (CSR Policy) Rules, 2014 (in Rupees) Financial year should be entered in descending order starting with the immediate preceding financial year. For e.g. 2015, 2014, 2013... so on Adjusted net profit mentioned above would be considered for ....
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....calculating the 152 21 Average net profit of the company for last three financial years Prescribed CSR Expenditure Details of amount spent average net profit as specified in explanation of sub-section (5) of the section 135. Average net profit (as defined in explanation to sub-section (5) section 135 of the Act) of the company during the three immediately preceding financial years will be auto-calculated based on amounts entered in field 'Net Profit computed u/s 198 adjusted as per rule 2(1)(f) of the Companies (CSR Policy) Rules, 2014 (in Rupees)'. Amount can be entered manually if CSR is not applicable however make sure that the same is in Rupee figures. Two per cent of the amount as in item 21 will be auto calculated. In case of average loss during the last three financial years, prescribed CSR expenditure can be manually entered (if any). Enter value in Rupee figures only. (d) Enter the total amount spent on CSR for the financial year in Rupees. (e) Enter the total amount spent on CSR for the financial year, within the local limits of company. Enter value in Rupees. (f) Enter the details of amount spent for CSR in tabular format given. Firs....
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....t mention the 'Number of CSR activities' If the number is more than 20, fill the first 19 rows and provide consolidated details in 20th row. In case the number of programmes/projects/activities are more than 20, attach the details of 22 23 23 153 remaining projects/programmes in an excel sheet under attachment section 'Details of remaining CSR activities'. SECTION B: MANAGEMENT AND PROCESS DISCLOSURES Q. No. Field Name Instruction/Guidance 154 1 2 3 4 (d) Name the policy/policies that cover each principle and its core elements of the NGRBC (e) Has the policy approved by the Board? (f) Weblinks of policies being For each Principle, name the policy or policies that cover its Core Elements, independent of whether a policy covers one or more principles. If more than one policy covers a Principle, name all of them in the appropriate columns Select Yes or No, as the case may be, for each principle. Provide the link of the document containing the Policy placed in the public. domain. Do the enlisted policies extend to Select Yes or No, as the case may be, for each your value chain partners? codes/certifications/labels/ principle. Name of the na....
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....tional and Under each principle, enter which national international and international code, certification, label or standard which have been adopted by the company covering the provisions of that Principle. standards adopted by your company and mapped to each principle Governance, leadership and oversight Details of Review of NGRBCs by the Company: (c) Performance against above policies and follow up action (d) compliance with statutory requirements of relevance to the principles and rectify any non-compliances Stakeholder Engagement LO 5 00 6 7 Select the frequency of review by each reviewing entity from the drop-down menu: Quarterly • Half-yearly • Annually Process for identification of key In about 50 words, enter the criteria used and stakeholders steps undertaken to identify stakeholders. If details are available in the website, please provide the weblink. Channels of Communication & Select the Tick boxes the applicable options. Accessing Information If answer to question (1) above is "No" i.e. not all Principles are (Email, SMS, Newspaper, Pamphlets, Advertisement, Community Meetings, Notice Board, Website). In case of any....
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.... other medium please specify. Select Yes or No, as the case may be for each principle 155 covered by a policy, reasons to be stated 156 SECTION C: PRINCIPLE WISE PERFORMANCE DISCLOSURE PRINCIPLE 1 Businesses should conduct and govern themselves with integrity in a manner that is Ethical, Transparent and Accountable. Q. No. 1 2 3 Essential Indicators Field Name Details of fines and penalties imposed, imprisonment and punishment awarded; appeals/ revisions filed Details of the Appeal/ Revision preferred in cases where fines/ penalties have been impugned. Number of complaints / cases of bribery/corruption registered with law enforcement agencies against the business Instruction/Guidance Stating the relevant NGRBC Principle, enter the details of Adjudicating Authority, the case number and brief of the Judgment or Award under which such fines and penalties have been imposed or imprisonment and punishment have been awarded. Select Yes or No, as the case may be if an appeal been preferred. In cases where fines/ penalties have been impugned, details of the Appeal/ Revision preferred be given as regards each principle of NGBRC. year Enter the number....
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.... of complaints / cases of bribery/corruption registered in the current financial against the company/employee(s) of the company with law enforcement agencies or lodged with the Company internally. As per Sec 2(d) of Prevention of Corruption Act 1988, Undue Advantage means any gratification whatever, other than legal remuneration. Explanation: For the purposes of this clause the word "gratification" is not limited to pecuniary gratifications or to gratifications estimable in money; Ref- (b) the expression "legal remuneration" is not restricted to remuneration paid to a public servant, but includes all remuneration which he is permitted by the Government or the organisation, which he serves, to receive https://indiacode.nic.in/bitstream/123456789 /9317/1/corruptiona1988-49.pdf 157 4 Details of disclosure of interest involving members of Board: Q. No. 1 2 3 Field Name (c) Enter the number of instances of disclosure of interest made by the directors as per section 184 of the Companies Act, 2013 in the current financial year. (d) Enter the number of complaints involving conflict of interest pertaining to Board members, received in the current fina....
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....ncial year. Leadership Indicators Instruction/Guidance Have full details of non-disputed Disclose whether or not non-disputed fines/penalties imposed on your business by regulatory and judicial bodies in the year been made available in public domain Provide details of such instances (up to 3) where corrective actions have been taken on the above fines/penalties imposed Provide details of such instances (up to 3) where corrective actions were taken on the complaints / cases of corruption and conflicts of interest. fines/penalties imposed on business by regulatory and judicial institutions have been placed in public domain or not. Also provide the channels for such communication e.g. website, annual report, newspaper advertisements, etc. Provide the web links to access such information online. Companies are required to narrate up to three instances involving punishment/fines/penalties imposed wherein corrective actions have been taken. Companies are required to narrate up to three instances where corrective actions have been taken on the complaints / cases of corruption and conflicts of interest to prevent recurrence of such instances in future. 15....
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....8 PRINCIPLE 2 Businesses should provide goods and services in a manner that is sustainable and safe Q. No. 1 2 3 4 Field Name Essential Indicators Has the company conducted Life Cycle Assessment (LCA) for any or all of its top 3 products manufactured adverse List 3 of your products or services whose design has incorporated social or environmental concerns and/or risks and briefly describe the actions taken to mitigate the environmental and social impacts in production and disposal as identified in the LCA or any other means Percentage of R&D and capital expenditure (capex) investments in specific technologies to improve the environmental and social impacts of product and processes to total R&D investments made by the company. Describe the processes in place to safely collect, reuse, Instruction/Guidance The NIC Code of the top 3 Products manufactured or services provided by the company on the basis of their share in the turnover will be pre-filled from Question 14 of Section A. Select Yes or No, as the case may be, whether: (d) the LCAs have been conducted in the current financial year. (e) the said assessment has been conducted by an ....
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....independent external agency. (f) Results have been communicated in public domain. Describe the social /environmental risks or concerns identified through the LCA for the product/ Service. Whom did they pose a risk to? What measures have been taken to address them and what are the outcomes? Enter the percentage of R&D and capex investments made by the company in specific technologies to improve the impact of its product and processes on environment and society to total R&D investment and total capex investment, respectively made by the company in the current financial year. Mention the process(es) that the company follows to safely collect, reuse, recycle and dispose its products at the end of their useful life 159 Q. No. 1 recycle and dispose your to minimise impact on the environment, products at the end of life separately for (d) plastics (including packaging), (e) E-waste and (f) other waste As per Rule 2(0) of Plastic Waste Management Rules, 2016, Plastics means material which contains as an essential ingredient a high polymer such as polyethylene terephthalate, high density polyethylene, Vinyl, low density polyethylene, polypropylene, polystyre....
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....ne resins, multi-materials like acrylonitrile butadiene styrene, polyphenylene oxide, polycarbonate, Polybutylene terephthalate As per Rule 2(o) of Plastic Waste Management Rules, 2016, Plastic Waste means any plastic discarded after use or after their intended use is over. Ref- http://www.mppcb.nic.in/proc/Plastic%20Waste %20Management%20Rules,%202016%20English .pdf As per Rule 3(1)(r) of E-waste (Management) Rules, 2016, E-Waste means electrical and electronic equipment, whole or in part discarded as waste by the consumer or bulk consumer as well as rejects from manufacturing, refurbishment and repair processes. Ref-http://greene.gov.in/wp- content/uploads/2018/01/EWM-Rules-2016- english-23.03.2016.pdf Leadership Indicators Field Name Percentage of input material (by value of all inputs) to total inputs sourced from suppliers Instruction/Guidance Enter the percentage of input material (by value) sourced to total material sourced by the company (by value) during the current financial year from: 160 2 3 Describe the improvements in environmental and social impacts of product and processes due to R&D and Capex Investments in specific technologi....
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....es Percentage of recycled or reused input material to total raw material used in production (e) suppliers adhering to internal or external sustainability standards / codes/policies of the company. (f) Adhering to internal standards/guidelines (g) MSMEs and small producers within the district and neighbouring districts Mention the improvements witnessed in the environmental and social impacts of product and processes due to R&D and Capex Investments in specific technologies. The company may provide data on per unit consumption of energy, water and raw material before and after the R&D intervention. If the improvement is in the use of the product also (e.g. detergent or fridge), this data also may be provided. Enter the percentage of raw material (recycled or reused) used in production to total raw material used by the company during the current financial year. 161 PRINCIPLE 3 Businesses should respect and promote the well-being of all employees, including those in their value chains Q. No. 1 Essential Indicators Field Name Instruction/Guidance Details of employees and (c) and (c) Enter the number workmen covered by employee welfare measures of e....
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....mployees/workmen, including differently abled employees/workmen, covered by welfare measures such as Health insurance, Accident insurance, Maternity and Paternity benefits, Day Care facilities. The % will be auto calculated. For each category of employees/workmen, enter the number of male, female and other category of employees/workmen. The % will be auto calculated. (d) and (d) Enter the number of differently abled employees/workmen covered by welfare measures such as Health insurance, Accident insurance, Maternity and Paternity benefits, Day Care facilities. The % will be auto calculated. For each category of differently abled employees/workmen, enter the number of male, female and other category of employees/workmen. The % will be auto calculated. Maternity benefits As per sec 2 (h) of Maternity Benefit Act, 1961, Maternity Benefit means the payment referred to in sub-section (1) of section 5. Sec 5 (1): Subject to the provisions of this Act, every woman shall be entitled to, and her employer shall be liable for, the payment of maternity benefit at the rate of the average daily I wage for the period of her actual absence immediately preceding and in....
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....cluding the day of her delivery and for the six weeks immediately following that day. Explanation: For the purpose of this sub-section, the average daily wage means the average of the 162 2 3 4 Details of statutory dues deducted and deposited with the authorities approved by government Is there a mechanism available to receive and redress grievances for each category of employees and workmen Number of complaints made by employees and workmen woman's wages payable to her for the days on which she has worked during the period of three calendar months immediately preceding the date from which she absents herself on account of maternity, or one rupee a day, whichever is higher Ref- https://labour.gov.in/sites/default/files/TheMate rnity BenefitAct1961.pdf Enter the details of statutory dues (PF, Gratuity, ESI) deducted and deposited with the authorities approved by government for the current financial year. Select Yes or No as the case may be. Accordingly, Text Boxes will appear. Mention the grievance redressal mechanism available with the company to receive and redress grievances of each of the above segment of employees. Mention the number of com....
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....plaints of sexual harassment, Working Conditions, Occupational Health, Discrimination at workplace, Child Labour and other complaints received during the year and Forced Labour/Involuntary Labour at the beginning of the year, received during the year and pending resolution at the end of the year for all the employees and workmen. Any complaint received from employees or workmen but not falling in any of the above categories may be mentioned under 'Others' Sexual Harassment under Sec 2(n) of The Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 includes any one or more of the following unwelcome acts or behaviour (whether directly or by implication) namely: vi. vii. viii. ix. physical contact and advances a demand or request for sexual favours making sexually coloured remarks showing pornography 163 X. any other unwelcome physical, verbal or non-verbal conduct of sexual nature Ref- http://legislative.gov.in/sites/default/files/A2013 -14.pdf Health and Working Conditions Sec 23 of the Occupational Safety, Health and Working Conditions Code Bill, 2019 states that (1) The employer shall be responsible to maintai....
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....n in his establishment such health and working conditions for the employees as may be prescribed by the Central Government. (2) Without prejudice to the generality of the power conferred under sub-section (1), the Central Government may prescribe for providing all or any of the following matters in the establishment or class of establishments, namely: cleanliness and hygiene xi. xii. xiii. xiv. ventilation, temperature and humidity environment free from dust, noxious gas, fumes and other impurities adequate standard of humidification, artificially increasing the humidity of the air, ventilation and cooling of the air in work rooms XV. potable drinking water xvi. adequate standards to prevent overcrowding and to provide sufficient space to employees or persons, as the case may be, employed therein xvii. xviii. xix. XX. adequate lighting sufficient arrangement for latrine and urinal accommodation to male, female and transgender separately for employees maintaining hygiene therein effective arrangements for treatment of wastes and effluents; and any other arrangement which the Central Government considers appropriate. 164 5 6 Percentage of m....
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....embership in association(s) or Unions recognised by the Board of permanent employees who are members of the employee association(s) recognised by the management Ref- https://labour.gov.in/sites/default/files/186 201 9 LS Eng 0.pdf Child Labour As per Sec 2(ii) of the Child Labour (Prohibition & Regulation) Act, 1986, Child means a person who has not completed is 14th year of age. The amendment Act, 2016 prohibits the employment of adolescents in the age group of 14 to 18 years in hazardous occupations and processes and regulates their working conditions where they are not prohibited. Ref- https://labour.gov.in/sites/default/files/act 3.pdf Enter the no. of employees and workmen (both permanent and other than permanent) who are member of association(s) or Unions recognised by the Board of the company, as a % of the total number of employees / workmen, respectively. Details of safety related Enter the Lost Time Injury Frequency Rate (LTIFR) incidents during the current financial year. If the same is not available, provide the data pertaining to Accidents at the workplace, Fatalities, Permanent Disability and Temporary disability caused during the curr....
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....ent financial year. Leadership Indicators Q. No. Field Name 1 Details of Training imparted to the employees workmen and Instruction/Guidance (c) Under each category of employee/ workmen, enter the total no. of employees who were given training on health and safety measures and skill upgradation during the current financial year. Under each category of differently abled employee (employee/ workmen, enter the total no. of employees who were given training on 165 2 3 4 5 6 Provide the corrective actions taken children/adolescents for identified as employed in your establishments / value chain Provide the corrective actions taken for forced/involuntary labour identified in your establishments / value chain Provide the actions taken to prevent adverse consequences to the complainant in discrimination and harassment cases Provide the corrective actions taken on the outcomes of health and safety audits of your establishments, including value chain partners % of accident-affected rehabilitated and suitable persons placed in employment health and safety measures and skill upgradation during the current financial year. Briefly outline t....
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....he steps in about 100 words. If details are available in the website, please also provide a weblink. Briefly outline the steps in about 100 words. If details are available in the website, please also provide a weblink. Briefly outline the steps in about 100 words. If details are available in the website, please also provide a weblink. Briefly outline the steps in about 100 words. If details are available in the website, please also provide a weblink. Briefly outline the steps in about 100 words. If details are available in the website, please also provide a weblink. 166 PRINCIPLE 4: Businesses should respect the interests of and be responsive to all its stakeholders 1 Q. No. Field Name Essential Indicators List stakeholder groups identified as key for your business and frequency of engagement with each stakeholder group. Instruction/Guidance Select the key stakeholder groups (e.g. employees, communities etc.) identified by the business. Select Yes or No, as the case maybe as to whether each such identified stakeholder belongs to Vulnerable and Marginalised Group. If yes, enter the group they belong to. Select the channel of communication and the f....
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....requency of engagement with them. Select Yes or No, as the case may be as to whether environment and social issues are discussed with each such stakeholder. Leadership Indicators 1 Q. No. Field Name Provide details of instances as to how the inputs received from stakeholders are incorporated. Instruction/Guidance Mention at least 3 instances where inputs received from stakeholders are incorporated by the company. 167 PRINCIPLE 5 Businesses should respect and promote human rights Q. No. 1 Field Name Essential Indicators Instruction/Guidance Details of remuneration/ (c) Enter the number and the Average salary/ wages remuneration, salary, or wages paid, as the I case may be to Board of Directors, KMPs, other employees and workmen as male, female and others (including differently abled). (d) Enter separately the number of differently abled personnel and the Average remuneration, salary, or wages paid, as the case may be to Board of Directors, KMPS, other employees and workmen as male, female and others. Remuneration As per sec 2(78) of Companies Act 2013, Remuneration means any money or its equivalent given or passed to any person for services re....
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....ndered by him and includes perquisites as defined under the Income-tax Act, 1961 (43 of 1961) Ref- http://www.mca.gov.in/Ministry/pdf/Companies Act2013.pdf Salary As per Income Tax Act, 1961, Salary includes: wages any annuity or pension viii. ix. X. any gratuity xi. any fees, commissions, perquisites or profits in lieu of or in addition to any salary or wages xii. any advance of salary xiii. the annual accretion to the balance at the credit of an employee participating in a recognised provident fund, to the extent to which it is chargeable to tax 168 xiv. Ref- under Rule 6 of Part `A' of the Fourth Schedule; and the aggregate of all sums that are comprised in the transferred balance as referred to in sub-rule (2) of Rule 11 of Part A of the Fourth Schedule of an employee participating in a recognised provident fund, to the extent to which it is chargeable to tax under sub-rule (4) thereof https://www.incometaxindia.gov.in/Acts/Income = tax%20Act,%201961/1968/10212000000203566 9.htm Wages As per Sec 2(y) of Code on Wages, 2019, Wages means all remuneration whether by way of salaries, allowances or otherwise, expressed in terms of money ....
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....or capable of being so expressed which would, if the terms of employment, express or implied, were fulfilled, be payable to a person employed in respect of his employment or of work done in such employment, and includes: iv. basic pay V. dearness allowance vi. retaining allowance, if any, but does not include I. any bonus payable under any law for the time being in force, which does not form part of the remuneration payable under the terms of employment m. the value of any house-accommodation, or of the supply of light, water, medical attendance or other amenity or of any service excluded from the computation of wages by a general or special order of the appropriate Government 169 n. any contribution paid by the employer to any pension or provident fund, and the interest which may have accrued thereon o. any conveyance allowance or the value of any travelling concession p. any sum paid to the employed person to defray special expenses entailed on him by the nature of his employment q. house rent allowance r. remuneration payable under any award or settlement between the parties or order of a court or Tribunal S. any overtime allowances t. any....
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.... commission payable to the employee u. any gratuity payable on the termination of employment v. any retrenchment compensation or other retirement benefit payable to the employee or any ex gratia payment made to him on the termination of employment Provided that, for calculating the wages under this clause, if payments made by the employer to the employee under clauses (a) to (i) exceeds one-half, or such other per cent. as may be notified by the Central Government, of the all remuneration calculated under this clause, the amount which exceeds such one-half, or the per cent. SO notified, shall be deemed as remuneration and shall be accordingly added in wages under this clause Provided further that for the purpose of equal wages to all genders and for the purpose of payment of wages, the emoluments specified in clauses (d), (f), (g) and (h) shall be taken for computation of wage. Explanation: Where an employee is given in lieu of the whole or part of the wages payable to him, any remuneration in kind by his employer, the value of such remuneration in kind which does not exceed fifteen per cent. of the total wages 170 2 3 Q. No. 1 2 Do you have a focal....
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.... point (Individual/ Committee) responsible for addressing human rights impacts or issues caused or contributed to by the business? Describe the internal mechanisms to address and redress grievances related to human rights issues payable to him, shall be deemed to form part of the wages of such employee Ref- https://labour.gov.in/sites/default/files/THE%20 CODE%20ON%20WAGES%2C%202019%20No. %2029%20of%202019.pdf Select Yes or No as the case may be Briefly describe the mechanisms in place to address and redress grievances related to human rights issues in about 100 words. If details are available in the website, please also provide a weblink. Leadership Indicators Field Name Stakeholders groups governed by the grievance redressal mechanism for Human Rights issues Instruction/Guidance The list of stakeholders will be collated from Question No. 1 of Principle 4. Select Yes or No as the case may be as to whether each group has been covered by grievance redressal mechanism. Enter whether these groups have been covered by awareness programmes. Provide details about the changes made in the business processes of the company in response addressing Det....
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....ails of a business process being modified / introduced as a result of addressing to human grievances/complaints. rights complaints/grievances. the human rights 171 PRINCIPLE 6 Businesses should respect and make efforts to protect and restore the environment Q. No. Field Name 1 2 Essential Indicators Instruction/Guidance Details of Energy and water (e) Aligned with India's Nationally Determined consumed by the company Air emissions and liquid discharges for the 3 major Facilities as reported to the regulatory authorities Q. No. Field Name 1 Contributions (NDCs), under the Paris Agreement, 2016, this provide details of energy and water consumption by the Company in its operations. It is the total net quantity of energy consumed by the operations of the business divided by its total turnover. It excludes consumption in the value chain and during product use. (f) Total quantity of water consumed by the operations of the business divided by its total turnover. It excludes consumption in the value chain and during product use. (g) Percentage of water consumed from recycled and harvested sources to total water consumed. (h) Percentage of water con....
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....sumed from groundwater sources to total water consumed. For each of the 3 major facilities the following data is required to be provided for the current financial year: • Permissible limit for emissions under relevant law • Actual Measured value of such emissions and discharges Leadership Indicators What are the material environmental risks identified and the mitigation measures adopted by the business Instruction/Guidance Enter the details of material environmental risks identified either as a result of the EIA conducted by the company or any other analysis, pertaining to Land use, Emissions, Water (including marine life), Energy (including electricity) and Biodiversity or any other aspect impacting the environment 172 2 3 4 Percentage of renewable energy consumed to total energy consumed Details of solid waste management Briefly describe the solid waste management practices in your workplaces (c) Also provide the details of mitigation measures adopted for the risks so identified. Compute and enter the percentage of renewable energy consumed to total energy consumed during the current financial year. (d) Compute and enter the pe....
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....rcentage of non- biodegradable waste to total waste generated during the current financial year. (e) Compute and enter the percentage of recyclable waste to total waste generated during the current financial year. (f) Compute and enter the percentage of hazardous waste to total waste generated during the current financial year. Briefly outline the steps undertaken for solid waste management. If details are available in the website, please also provide a weblink. (in about 100 words) 173 PRINCIPLE 7 Businesses, when engaging in influencing public and regulatory policy, should do so in a manner that is responsible and transparent Q. No. 1 Field Name Essential Indicators Instruction/Guidance Details of the trade and (c) Mention the number of affiliations with trade and industry chambers/ associations on the industry chambers/ associations you are a basis of no. of members. member of or are affiliated to (d) Select the names of such trade and industry chambers/ associations. If any other, Specify in the Text Box. Also select the scope of the trade association, industry chamber, etc. as to whether it is state level or national level. 174 PRINCIPLE 8 Bus....
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....inesses should promote inclusive growth and equitable development Essential Indicators Q. No. Field Name 1 Describe the mechanisms 2 to receive grievances of the local community Brief information on the various intellectual properties owned or acquired by your business based on traditional knowledge where the benefits derived therefrom are shared equitably Instruction/Guidance Describe the mechanism in about 50 words Provide brief information of intellectual properties based on traditional knowledge owned or acquired by the business in the current Financial Year, Select Owned or Acquired, as the case may be. Select Yes or No as the case may be whether benefit arising out of such and IPRs are shared on the lines of Access to Biological Resources and Associated Knowledge and Benefits Sharing Regulations, 2014. Intellectual Properties Intellectual property refers to creations of the mind: inventions; literary and artistic works; and symbols, names and images used in commerce. Intellectual property is divided into two categories: iii. iv. Industrial Property includes patents for inventions, trademarks, industrial designs and geographical indicati....
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....ons. Copyright covers literary works (such as novels, poems and plays), films, music, artistic works (e.g., drawings, paintings, photographs and sculptures) and architectural design. Rights related to copyright include those of performing artists in their performances, producers of phonograms in their recordings, and broadcasters in their radio and television programs. 175 3 List of adverse orders and case details of intellectual property rights disputes related to traditional knowledge during the FY Q. No. Field Name 1 2 Ref: https://www.wipo.int/edocs/pubdocs/en/int property/450/wipo pub 450.pdf Traditional Knowledge Traditional knowledge in a general sense embraces the content of knowledge itself as well as traditional cultural expressions, including distinctive signs and symbols associated with TK. Traditional knowledge in the narrow sense refers to knowledge as such, in particular the knowledge resulting from intellectual activity in a traditional context, and includes know-how, practices, skills, and innovations. Ref- https://www.wipo.int/tk/en/tk/ In case of such orders, enter the name of the Adjudicating Authority, name of the oppo....
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....sing party wherein the company is involved in case pertaining to intellectual property rights dispute along with the Case No. of such case. Mention the brief of the Judgment or Award of such case. Also Select Yes or No as the case may be as to whether an appeal has been preferred. Leadership Indicators Instruction/Guidance CSR projects undertaken by Select the aspirational districts from the dropdown menu and their states where the your company in designated aspirational districts as identified by government bodies CSR activities were undertaken and the amount spent. Details of the benefits The list of IPR will be pre-filled from E5. derived of the various Briefly outline the basis for calculating the intellectual properties 176 3 owned or acquired by your company based on benefits shared by the company with the "owners" of such traditional knowledge. knowledge traditional shared Details of corrective actions Enter the details of the corrective action in intellectual taken by the company against each such taken property related cases order. wherein usage traditional involved. of knowledge is 177 PRINCIPLE 9 Businesses should engage with....
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.... and provide value to their consumers in a responsible manner Q. No. Field Name 1 2 3 Essential Indicators Instruction/Guidance in place to receive and respond to consumer feedback Describe the mechanisms In about 100 words, outline the mechanism put in place by the company to receive and respond to consumer feedback. If more details are available on the website of the Company, please provide the weblink. Enter the %age of goods and services by turnover carrying information regarding: % of goods and services of your business carrying information relevant consumers to • Environmental and social parameters relevant to the product such as energy used, water consumed, number of people involved in its production etc. Safe and responsible usage Recycling and safe disposal of the product after use Please note that if the question is not relevant to your product/service, please enter "Not applicable". Number of consumer Enter the number of consumer complaints complaints received and number of consumer complaints pending resolution at close of year for both, the current financial year with respect to: (vi) Data Privacy (vii) Advertising (viii)....
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.... Delivery of essential services (ix) Restrictive Trade Practices under Competition Act, 2002 (x) Unfair Trade Practices under Consumer Protection Act, 1986 Restrictive Trade Practices Sec 3 of Competition Act, 2002, states that No enterprise or association of enterprises or person or association of persons shall enter into any agreement in respect of production, 178 1 supply, distribution, storage, acquisition or control of goods or provision of services, which causes or is likely to cause an appreciable adverse effect on competition within India. Sec 4 of Competition Act, 2002, states that No enterprise or group shall abuse its dominant position Sec 6 of Competition Act, 2002, states that No person or enterprise shall enter into a combination which causes or is likely to cause an appreciable adverse effect on competition within the relevant market in India and such a combination shall be void. Ref- https://www.cci.gov.in/sites/default/files/cci pdf/competitionact2012.pdf Unfair Trade Practices Sec 2 (1) (r) of Consumer Protection Act 1996, Unfair trade practice means a trade practice which, for the purpose of promoting the sale, use or supply of an....
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....y goods or for the provision of any service, adopts any unfair method or unfair or deceptive practices. Ref- http://ncdrc.nic.in/bare acts/Consumer%20 Protection%20Act-1986.html Leadership Indicators Channels platforms where information on goods and services of the business can be accessed. In 100 words, describe the Channels / platforms where information on goods and services of the business can be accessed. For Example, websites of the company, Mobile Apps, Help Desks, Call Centres, etc. 179 Also provide the link of the document containing such information as available in the public domain. 180 Annexure -4 A DETAILED ANALYSIS OF THE NGRBC-SDG LINKAGE 1 NO POVERTY ++ SDG 1 of No Poverty has a target of creating pro-poor and gender sensitive development strategies to support accelerated investment in poverty eradication actions. This is reflected in Principle 3, 4 and 8. 2 ZERO HUNGER SSS SDG 2 of Zero Hunger has the ambition to end hunger by achieving food security, improving nutrition and promoting sustainable agriculture. SDG 2 is echoed in Principles 2, 6, 7, 8 and 9. 3 4 5 GOOD HEALTH AND WELL-BEING QUALITY EDUCATION GENDER EQUAL....
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....ITY SDG 3 of Good Health and Well-being aims to substantially reduce the number of deaths and illnesses from hazardous chemicals and air, water and soil pollution, and contamination. This is mirrored in Principles 3, 6 and 8 of the NGRBCs. SDG 4 of Quality Education aims to substantially increase the skilled workforce for employment and entrepreneurship. The goal further ensures access to quality early childhood development and care. These objectives are echoed in Principles 3, 8 and 9. SDG 5 of Gender Equality aims to end all forms of discrimination against all women. It further recognizes the importance of social protection policies, equal opportunities for women at all levels of decision-making and enhancing the use of enabling technologies to promote women empowerment. These are reflected in Principles 3, 4, 5 and 8. 181 7 8 9 CLEAN WATER AND SANITATION AFFORDABLE AND CLEAN ENERGY DECENT WORK AND ECONOMIC GROWTH INDUSTRY, INNOVATION AND INFRASTRUCTURE SDG 6 of Clean Water and Sanitation aims to achieve access to adequate and equitable sanitation and hygiene for all by paying special attention to the needs of women and those in vulnerable situation....
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....s. It also focusses on improving water quality by reducing pollution, eliminating dumping and minimizing release of hazardous chemicals and materials, increasing water use efficiency, implementing integrated water-resource management at all levels, reducing the proportion of untreated waste-water by half and substantially increasing recycling and safe re-use. These objectives are mirrored in Principles 2, 6 and 8. SDG 7 of Affordable and Clean Energy aims at doubling the global rate of improvement in energy efficiency. It further aims to substantially increase the share of renewable energy in the energy mix. Additionally, it envisages to upgrade technology for supplying modern and sustainable energy services. These objectives find a place in Principles 2, 6 and 7. SDG 8 of Decent Work and Economic Growth encourages improvement of global resource efficiency in consumption and production, and decoupling of economic growth from environmental degradation. This is closely reflected in Principles 2, 3, 5 and 8. SDG 9 of Industry, Innovation and Infrastructure strives to develop quality, reliable, sustainable and resilient infrastructure; promote inclusive and sustain....
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....able industrialization and significantly raise industry's share of employment and gross domestic product; enhance resource- use efficiency and greater adoption of clean and environmentally sound technologies and industrial processes; enhance scientific research, upgrade the technological 182 10 REDUCED INEQUALITIES SUSTAINABLE CITIES 11 AND COMMUNITIES 12 RESPONSIBLE CONSUMPTION AND PRODUCTION QO capabilities, encourage innovation and substantially increase the number and funding of research; significantly increase access to information and communications technology. These targets are manifested in Principles 2, 6 and 7 of the NGRBCs. SDG 10 of Reduced Inequalities aims at progressively achieving and sustaining income growth of the bottom 40 percent of the population at a rate higher than the national average. It also aims to promote inclusion of all, reduction of inequalities and adoption of wage and social protection policies irrespective of age, sex, disability, race, ethnicity, origin, religion or economic or other status. In the NGRBC, Principles 2, 6 and 7 reflect these objectives. SDG 11 of Sustainable Cities and Communities aims at strengthening....
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.... efforts to protect and safeguard the world's cultural and natural heritage. It further aims to reduce the number of people affected by disasters, with a focus on protecting the poor and people in vulnerable situations. It also aims to reduce the adverse per capital environmental impact of cities by paying special attention to air quality and other waste management. Principles 3, 4, 7 and 8 mirror these targets. SDG 12 of Sustainable Consumption and Production encourages companies to adopt sustainable practices and integrate sustainability information into their reporting cycle. It envisages sustainable management and efficient use of natural resources besides reducing food losses along consumption, production and supply chains. It further targets to achieve environmentally sound management of chemicals and all wastes throughout their life cycle, substantially reduce waste generation through prevention, reduction, recycling and 183 13 CLIMATE ACTION 14 15 LIFE BELOW WATER LIFE ON LAND reuse. These ambitions are echoed in Principles 2, 6 and 9 of the NGRBCs. SDG 13 of Climate Action aims to integrate climate change measures into corporate policies, stra....
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....tegies and planning, along with strengthening resilience and adaptive capacity to climate related hazards and natural disasters. It also focusses on educating and raising the awareness on climate change mitigation, adaptation and impact reduction. Along with these, promotion of mechanisms for raising capacity for effective climate change related planning and management also find a place in this goal. Principles 2, 6, 7 and 8 of NGRBCs reflect these. SDG 14 of Life Below Water aims at increasing scientific knowledge, developing research capacity and transferring marine technology in order to improve ocean health and enhance the contribution of marine biodiversity. It also aspires to prevent and significantly reduce marine pollution of all kinds, in particular from land-based activities. It promotes sustainable use of marine resources. These aspirations are reflected in Principles 2, 6, 7, 8 and 9 of the NGRBCs. SDG 15 of Life on Land targets to ensure the conservation, restoration and sustainable use of terrestrial and in-land freshwater ecosystems and their services. It promotes the implementation of sustainable forestry management, halt deforestation, restorat....
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....ion of degraded forests and substantially increase afforestation and reforestation. To combat desertification, focus is also given to restoring degraded land and soil. Conservation of mountain ecosystems, including their biodiversity, in order to enhance their capacity to provide benefits that are essential for sustainable development also find a place here. The goal further aims at 184 PEACE, JUSTICE AND STRONG 16 INSTITUTIONS 17 PARTNERSHIPS FOR THE GOALS taking urgent and significant steps to reduce degradation of natural habitats, halt the loss of biodiversity, and protect and prevent the extinction of threatened species. It aims to mobilise and significantly increase financial resources from all sources to conserve and sustainably use biodiversity and ecosystems. These motives are mirrored in Principles 2, 6, 7, 8 and 9 of the NGRBCs SDG 16 of Peace, Justice and Strong Institutions aims to develop effective, accountable and transparent institutions at all levels. It also aims to ensure responsive, inclusive, participatory and representative decision-making at all levels. It ensures reducing all forms of violence and related deaths, ending abuse, expl....
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....oitation, and trafficking and torture of children. The goal further envisages to promote the rule of law and ensure equal access to justice for all, substantially reduce corruption and bribery in all their forms, ensure public access to information and protect fundamental freedoms, and promote and enforce non-discriminatory policies for sustainable development. NGRBC's Principles 1, 3, 4, 5 and 8 manifest this goal. SDG 17 of Partnerships for the Goals encourages and promotes effective public, public-private and civil-society partnerships, building on the experience and resourcing strategies of partnerships. Principles 1, 7 and 8 reflect the ethos of this goal. 185 This page has been intentionally left blank. 186<BR> News - Press release - PIB....