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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

Meghdoot Foods Ltd, a listed company, has to report under BRSR Core. The board asks what BRSR Core is and how it relates to the full BRSR. Which statement is correct?

BRSR Core is a subset of key performance indicators within the BRSR, and reasonable assurance applies to it for covered entities. It does not replace the full BRSR, is not issued by GRI, and goes beyond governance disclosures to cover environmental and social attributes too.

  1. AIt is a subset of key performance indicators within the BRSR, and reasonable assurance applies to itCorrect
  2. BIt replaces the BRSR for all companies
  3. CIt is a voluntary framework issued by GRI and applied outside BRSR
  4. DIt covers only governance disclosures, with no assurance required

Explanation

BRSR Core is a limited set of key performance indicators drawn from the BRSR, covering attributes such as emissions, water, energy, employee wellbeing and governance. Reasonable assurance applies to it for the entities covered. It does not replace the BRSR and is not a GRI product.

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