Skip to content

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

Kaveri Power Ltd is studying how BRSR differs from the earlier BRR. Which statement correctly captures a key difference?

BRSR moves from the largely narrative BRR to quantitative, comparable disclosures organised under the nine NGRBC principles, with Essential and Leadership indicators. It is not voluntary for the covered top listed companies and it covers environment, social and governance, not governance alone.

  1. ABRSR introduces quantitative, comparable metrics in the Essential and Leadership indicator structure, while BRR was largely narrativeCorrect
  2. BBRSR is voluntary for all companies whereas BRR was mandatory only for unlisted companies
  3. CBRSR contains only governance disclosures, whereas BRR covered only environmental issues
  4. DBRSR has to be filed with the Registrar of Companies, whereas BRR was filed with the stock exchange only

Explanation

BRSR is built around nine principles of the NGRBC with Essential and Leadership indicators and requires measurable data, unlike the mostly descriptive BRR. The claim that BRR applied to unlisted companies is wrong, as it was a listed-company requirement. BRSR is not limited to governance.

Did you get it right without looking?

One question tells you little. A timed set on Integrated Reporting Framework, Global Reporting Initiative Framework and Business Responsibility and Sustainability Reporting shows your real accuracy, how long you take and where you lose marks.

Practise Integrated Reporting Framework, Global Reporting Initiative Framework and Business Responsibility and Sustainability ReportingFree diagnostic mock

More Integrated Reporting Framework, Global Reporting Initiative Framework and Business Responsibility and Sustainability Reporting questions