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

Meera Chemicals Ltd, a listed company, wants a SEBI-regulated ESG rating based on its BRSR Core data. A director asks what the ERP framework requires of such ratings. Which statement is correct?

ESG Rating Providers must be registered with SEBI, and their ratings can use BRSR Core data, which is the assured set of key ESG indicators. Unregistered individuals cannot issue regulated ESG ratings, and the Registrar of Companies is not a rating authority.

  1. AESG ratings may be issued by any individual without registration
  2. BERPs must be registered with SEBI, and ratings can draw on BRSR Core assurance dataCorrect
  3. COnly foreign agencies may rate Indian companies
  4. DRatings are issued by the Registrar of Companies

Explanation

SEBI regulates ERPs through a registration regime, and ratings can use BRSR Core, the assured set of key indicators, alongside other data. Unregistered individuals cannot act as ERPs, nor is the ROC the rating authority, and Indian entities can be registered.

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