Skip to content

CS Professional · Environmental, Social and Governance (ESG) - Principles and Practice · Sustainability Audit, ESG Rating and Emerging Mandates from Government and Regulators

Kaveri Power Ltd's BRSR has three sections. The company secretary is asked which section contains the principle-wise performance disclosures, divided into Essential and Leadership indicators, based on the nine NGRBC principles. Which section is this?

Section C, Principle-wise Performance Disclosure. It reports performance against the nine NGRBC principles using Essential indicators, which are mandatory, and Leadership indicators, which are voluntary. Section A covers general disclosures and Section B covers management and process disclosures such as policies and governance.

  1. ASection A: General Disclosures
  2. BSection B: Management and Process Disclosures
  3. CSection C: Principle-wise Performance DisclosureCorrect
  4. DSection D: Auditor's Certification

Explanation

BRSR Section A covers general entity details, Section B covers policies, governance and processes, and Section C covers principle-wise performance with Essential and Leadership indicators. There is no Section D auditor certification in the BRSR format.

Did you get it right without looking?

One question tells you little. A timed set on Sustainability Audit, ESG Rating and Emerging Mandates from Government and Regulators shows your real accuracy, how long you take and where you lose marks.

Practise Sustainability Audit, ESG Rating and Emerging Mandates from Government and RegulatorsFree diagnostic mock

More Sustainability Audit, ESG Rating and Emerging Mandates from Government and Regulators questions