As per the amended SEBI (Listing Obligations and Disclosure Requirements) Regulations, the existing Business Responsibility Report (BRR) is proposed to be replaced by a more detailed and comprehensive Business Responsibility & Sustainability Report (BRSR) in two phases, a voluntary phase effective from FY 21-22 and a mandatory phase for the top 1000 companies effective from FY-22-23 as per the prescribed format specified by SEBI.
In order to better aid the listed entities in understanding the updated disclosure requirements & sensitizing them to the concepts associated with the new format requirements, NSE in association with Stakeholders Empowerment Services (SES), a corporate governance and advisory firm, has conceptualized 38 sector specific integrated guides to the BRSR format, along with a sector agnostic integrated guide.
These comprehensive guides explain each and every parameter of the SEBI prescribed BRSR format, its objective for such disclosure, along with detailed guidance on how to measure and how to disclose such parameter.
- 38 Unique Guides based on 38 Sub-sectors of Sustainability Accounting Standards Board (SASB), along with a sector agnostic integrated guide
- Mapped to SEBI’s Standardized Industry Classification System
- Mapped to Five Global Reporting Frameworks (GRI, SDG, TCFD, CDP & SASB)
- Guidance based on Proprietary SES ESG Model
- Guidance on reporting disclosures on 3 Steps of Excellence:
- Mandatory Disclosures (Essential BRSR Indicators)
- Voluntary Disclosures (Leadership BRSR Indicators)
- Sector Specific Disclosures (As per Global Best Practices)
These guides are FREE to use. Link for these integrated guides to BRSR – NSE Website (https://www.nseindia.com/