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CS Professional · Environmental, Social and Governance (ESG) - Principles and Practice · Integrated Reporting Framework, Global Reporting Initiative Framework and Business Responsibility and Sustainability Reporting

Himalaya Cement Ltd prepares Section A of its BRSR. Which of the following belongs in Section A, the General Disclosures?

Section A of the BRSR holds general disclosures about the entity, such as its CIN, products and services, operations, employee details and CSR applicability. Principle-wise performance sits in Section C, and management and process disclosures sit in Section B. Audit opinions and forensic findings are not part of it.

  1. ADetails of the entity such as CIN, products and services, employees and CSR applicabilityCorrect
  2. BPerformance on each NGRBC principle through Leadership Indicators
  3. CThe audit opinion on the financial statements
  4. DDetailed forensic audit findings on fraud

Explanation

Section A of the BRSR covers general disclosures: entity details, products and services, operations, employees, holding and subsidiary companies, CSR details and transparency on complaints. Section B covers management and process disclosures, and Section C covers principle-wise performance.

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