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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 Textiles Ltd, a listed company, has so far published a Business Responsibility Report (BRR) in its annual report. For a fresh reporting cycle, it must now report on environmental, social and governance disclosures under the SEBI framework. Which report has replaced the BRR for top listed companies?

The Business Responsibility and Sustainability Report (BRSR) replaced the BRR for top listed companies. It is a structured, more detailed format covering environmental, social and governance disclosures. The other options are separate annual return, governance certificate or audit documents and do not serve this purpose.

  1. ABusiness Responsibility and Sustainability Report (BRSR)Correct
  2. BIntegrated Annual Return
  3. CCorporate Governance Compliance Certificate
  4. DSecretarial Audit Report

Explanation

SEBI replaced the BRR with the Business Responsibility and Sustainability Report (BRSR), which is a more detailed, structured format for ESG disclosures. The other documents deal with different compliance matters and do not serve as the sustainability disclosure.

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