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CS Professional · Environmental, Social and Governance (ESG) - Principles and Practice · Board's Accountability on ESG

Kaveri Power Ltd is a listed entity whose BRSR is being drafted. The CFO suggests organising the disclosures around the nine principles of the National Guidelines on Responsible Business Conduct (NGRBC). Within BRSR, how are the disclosures structured?

BRSR has three sections: Section A General Disclosures, Section B Management and Process Disclosures, and Section C Principle-wise Performance Disclosures. Section C follows the nine NGRBC principles and contains Essential and Leadership indicators, so the report is not limited to general information or financial details.

  1. AOnly Section A (General Disclosures) is required, with no other sections
  2. BSection A General Disclosures, Section B Management and Process Disclosures, Section C Principle-wise Performance DisclosuresCorrect
  3. CSection A Financial Disclosures, Section B Audit Disclosures, Section C Tax Disclosures
  4. DSections on Environment, Society and Governance only, with no general details

Explanation

BRSR has three sections: general disclosures about the entity, management and process disclosures on policies and governance, and principle-wise performance disclosures aligned to the nine NGRBC principles. Section C is split into Essential and Leadership indicators. The other options describe structures that do not exist in BRSR.

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