CSEET · Economic and Business Environment · Environmental Governance
In India, which framework requires the top listed companies by market capitalisation to disclose their non-financial performance on environmental, social and governance matters in a prescribed format?
The Business Responsibility and Sustainability Report (BRSR) is the prescribed format. SEBI requires top listed companies to disclose environmental, social and governance performance through it, built on the National Guidelines on Responsible Business Conduct, replacing the earlier Business Responsibility Report.
- ABusiness Responsibility and Sustainability Report (BRSR)Correct
- BCost Audit Report
- CStatutory Auditor's Report on internal financial controls
- DManagement Discussion on dividend policy
Explanation
SEBI mandates the BRSR for the top listed entities, replacing the earlier Business Responsibility Report. It covers ESG disclosures based on the National Guidelines on Responsible Business Conduct. The other documents do not serve as ESG disclosure formats.
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