Business responsibility and sustainability reporting by listed entities - SEBI - SEBI/HO/CFD/CMD-2/P/CIR/2021/562

..... e environment and society. Thus, reporting of company’s performance on sustainability related factors has become as vital as reporting on financial and operational performance. 2. SEBI vide Circular no. CIR/CFD/CMD/10/2015 dated November 04, 2015 has prescribed the format for the Business Responsibility Report (BRR) in respect of reporting on ESG (Environment, Social and Governance) parameters by listed entities. 3. In terms of amendment to regulation 34 (2) (f) of LODR Regulations vide Ga .....

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Business responsibility and sustainability reporting by listed entities - SEBI

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..... SG parameters to enable comparability across companies, sectors and time. Such disclosures will be helpful for investors to make better investment decisions. The BRSR shall also enable companies to engage more meaningfully with their stakeholders, by encouraging them to look beyond financials and towards social and environmental impacts. 6. The listed entities already preparing and disclosing sustainability reports based on internationally accepted reporting frameworks (such as GRI, SASB, TCFD o .....

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Business responsibility and sustainability reporting by listed entities - SEBI

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