9911796707
TMI BlogBRSR Core – Framework for assurance and ESG disclosures for value chainX X X X Extracts X X X X X X X X Extracts X X X X ..... O/CFD/CMD-2/P/CIR/2021/562 dated May 10, 2021 had prescribed the Business Responsibility and Sustainability Report (BRSR) which was subsequently incorporated in the Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/2023/120 dated July 11, 2023. Based on the recommendations of the ESG Advisory Committee and pursuant to public consultation, the Board decided to introduce the BRSR Core for assurance by list ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... based on revenue adjusted for Purchasing Power Parity (PPP) have been included. The format of BRSR Core for reasonable assurance is placed at Annexure I. The BRSR format after incorporating new KPIs of BRSR Core is placed as Annexure II. Accordingly, the BRSR format as prescribed in Annexure 16 of the aforementioned Master Circular stands revised. 3.2 In order to facilitate the verification proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p 150 listed entities 2024 - 25 Top 250 listed entities 2025 - 26 Top 500 listed entities 2026 - 27 Top 1000 listed entities 4. ESG Disclosures for value chain 4.1 Disclosures for value chain shall be made by the listed company as per BRSR Core, as part of its Annual Report. For this purpose, value chain shall encompass the top upstream and downstream partners of a listed entity, cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntity shall ensure that the assurance provider of the BRSR Core has the necessary expertise, for undertaking reasonable assurance. 5.2 The listed entity shall ensure that there is no conflict of interest with the assurance provider appointed for assuring the BRSR Core. For instance, it shall be ensured that the assurance provider or any of its associates do not sell its products or provide any no ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
