Back to overview

Report of the Committee on Business Responsibility Reporting

}

Summary

In the report, the Committee recommends a new two-format reporting framework called ''Business Responsibility and Sustainability Report (BRSR)''. The Business Responsibility and Sustainability Report (BRSR) provides guidelines for the preparation of Business Responsibility Reporting for listed and unlisted companies in India. The Committee’s new Framework takes into consideration the global developments in non-financial sustainability reporting, which increasingly require businesses to be responsible and sustainable towards the environment and society.

Source
Issuer

India

Year

2020

Region

Asia

Issuer (type)

Ministry of Corporate Affairs (Government)

Instrument type

Report

Disclosure instrument

Yes

Geographical scope

National

Mandatory or voluntary

Voluntary

Text analysis

    • Low 0.39%
    • Low 0.04%
    • E focus: climate change, conservation, deforestation, degradation, emissions, energy, environment, forests, ghg emissions, greenhouse gas, hazardous waste, land use, pollution, recycling, renewable energy, resource efficiency, resource use, restoration, soil, solid waste, sustainable agriculture, waste, water, water quality, water use, wetlands, biodiversity
    • S focus: compensation, data privacy, discrimination, diversity, forced labour, gender equality, human capital, human rights, intellectual property, social impacts, value creation, children
    • G focus: bribery, business reporting, corruption, esg reporting, financial reporting, accountability
    • SDG 1: No Poverty, SDG 2: Zero Hunger, SDG 3: Good Health and Well-being, SDG 4: Quality Education, SDG 5: Gender Equality, SDG 6: Clean Water and Sanitation, SDG 7: Affordable and Clean Energy, SDG 8: Decent Work and Economic Growth, SDG 9: Industry Innovation and Infrastructure, SDG 10: Reduced Inequality, SDG 11: Sustainable Cities and Communities, SDG 12: Responsible Consumption and Production, SDG 13: Climate Action, SDG 14: Life Below Water, SDG 15: Life on Land, SDG 16: Peace Justice Strong Institutions, SDG 17: Partnerships to achieve the SDGs
    • Administrative services, Agriculture, Finance, Management, Manufacturing, Professional services, Retail trade, Transportation