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Business Responsibility and Sustainability Reporting by listed entities

India Forthcoming 2021

This hopes to replace the existing Business Responsibility Report (BRR) in India. The new report seems to engage environmental know-how to the social and governance perspectives, to be made applicable on the top 1,000 listed entities(the ones who have their shares being traded in Official Stock Exchanges) by market capitalization, thereby increasing greater transparency and better assessment of Sustainability related risks by market entities. Mandatory for FY 2022-2023

Issuer name

Securities and Exchange Board of India (SEBI)

More information

Business Responsibility Reports (BRR) shall be filed under the ‘National Voluntary Guidelines on Social, Environmental and Economic Responsibilities of Business‘ (NVGs). This also involves disclosing the infamous ESG (environmental, social and governance) risks and opportunities, in order to mitigate or adapt to the climate-impaired financial risks of the same. The report even contains the Sustainability related goals and targets to be undertaken to strengthen the markets and eliminate possible vulnerabilities.

Organizations covered by the instrument

Large private and listed companies

Industry scope

All/none specified






Asia Pacific

Date of publication


Issuer type

Financial Market Regulators

Mandatory or voluntary


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