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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

Meridian Pharma Ltd's board asks about the BRSR Core. Which statement correctly describes it?

BRSR Core is a subset of key performance indicators within the BRSR, covering attributes like greenhouse gas footprint, water, energy, waste and employee wellbeing. SEBI requires reasonable assurance on these indicators for applicable listed entities, phased in by market capitalisation. It is neither voluntary nor an ESG rating.

  1. AIt is a subset of key performance indicators in the BRSR, covering attributes such as GHG footprint, water, energy, waste and employee wellbeing, for which reasonable assurance is requiredCorrect
  2. BIt is a voluntary summary of Leadership indicators with no assurance requirement
  3. CIt is a replacement for the financial statements of the top 100 companies
  4. DIt is a rating issued by ESG rating providers on the company's performance

Explanation

BRSR Core is a limited set of KPIs drawn from the BRSR under several ESG attributes, and SEBI mandates reasonable assurance on them for applicable listed entities in a phased manner. It is not voluntary, not a financial statement substitute, and not a third-party rating.

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