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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

Kaveri Power Ltd prepares its BRSR. The Section C disclosures are organised around the nine principles of the National Guidelines on Responsible Business Conduct. For each principle, how are the indicators classified?

Under each of the nine NGRBC principles in Section C, the BRSR classifies indicators as Essential Indicators, which every reporting entity must disclose, and Leadership Indicators, which are voluntary and reflect higher levels of sustainability practice. The other pairings are not part of the format.

  1. AEssential Indicators and Leadership IndicatorsCorrect
  2. BFinancial Indicators and Non-financial Indicators
  3. CMandatory Indicators and Prohibited Indicators
  4. DQuantitative Indicators and Assurance Indicators

Explanation

Section C of the BRSR is built on the nine NGRBC principles. Under each principle, indicators are split into Essential Indicators, which must be reported, and Leadership Indicators, which are voluntary. The other pairings are not used in the format.

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