Skip to content

CS Professional · CSR and Social Governance · CSR and Sustainable Development Goals

Kaveri Power Ltd, a top-1000 listed company by market capitalisation, prepares its annual report. It wants to disclose the SDGs its CSR spending supports and the outcomes achieved, within a mandatory SEBI-prescribed format. Which report format should carry this?

The Business Responsibility and Sustainability Report (BRSR) is the right format. SEBI requires the top 1000 listed companies by market capitalisation to file it with their annual report, and it covers ESG and community performance. The other documents deal with secretarial audit, cash flows and share allotment.

  1. ABusiness Responsibility and Sustainability Report (BRSR)Correct
  2. BSecretarial Audit Report in Form MR-3
  3. CCash Flow Statement under AS 3
  4. DReturn of allotment in Form PAS-3

Explanation

SEBI's Listing Regulations require the top 1000 listed entities by market capitalisation to file the BRSR, which covers ESG disclosures including social and community-related performance. MR-3 reports secretarial compliance, AS 3 covers cash flows, and PAS-3 reports share allotment, so none suits sustainability disclosure.

Did you get it right without looking?

One question tells you little. A timed set on CSR and Sustainable Development Goals shows your real accuracy, how long you take and where you lose marks.

Practise CSR and Sustainable Development GoalsFree diagnostic mock

More CSR and Sustainable Development Goals questions