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CS Professional · Environmental, Social and Governance (ESG) - Principles and Practice · Sustainability Audit, ESG Rating and Emerging Mandates from Government and Regulators

A compliance officer is explaining the structure of the BRSR to the board of Kaveri Foods Ltd. She states that the report is organised into three sections. Which option correctly describes this structure?

The BRSR has three sections: General Disclosures, Management and Process Disclosures, and Principle-wise Performance Disclosures. The third section reports performance against the nine principles of the National Guidelines on Responsible Business Conduct, using essential and leadership indicators. The other options describe unrelated reports.

  1. AGeneral Disclosures, Management and Process Disclosures, and Principle-wise Performance DisclosuresCorrect
  2. BFinancial Disclosures, Tax Disclosures, and Audit Disclosures
  3. CEnvironmental, Social and Governance sections with no further division
  4. DBoard Report, Auditor's Report, and Secretarial Report

Explanation

The BRSR has Section A (General Disclosures), Section B (Management and Process Disclosures) and Section C (Principle-wise Performance Disclosures) based on the nine NGRBC principles. Section C itself is split into Essential and Leadership indicators. The other options do not reflect the format.

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