Skip to content

CS Professional · Environmental, Social and Governance (ESG) - Principles and Practice · Integrated Reporting Framework, Global Reporting Initiative Framework and Business Responsibility and Sustainability Reporting

Meridian Textiles Ltd is among the top 1000 listed companies by market capitalisation. Its company secretary is explaining to the board the nature of BRSR Core. Which statement correctly describes BRSR Core?

BRSR Core is a subset of the Business Responsibility and Sustainability Report made up of selected key performance indicators under ESG attributes. SEBI requires reasonable assurance on these indicators for applicable top listed companies, making them more reliable and comparable than the narrative disclosures in the wider report.

  1. AA subset of the BRSR comprising selected key performance indicators under the ESG attributes, for which reasonable assurance is requiredCorrect
  2. BA voluntary narrative section of the annual report with no assurance requirement
  3. CA separate report filed only with the Ministry of Corporate Affairs and not with the stock exchanges
  4. DA framework replacing the BRSR for companies outside the top 1000 listed entities

Explanation

BRSR Core is a limited set of key performance indicators drawn from the BRSR, grouped under ESG attributes, and SEBI requires reasonable assurance on them for applicable entities. It is not voluntary narrative, it is part of the BRSR filed with stock exchanges, and it does not replace the BRSR.

Did you get it right without looking?

One question tells you little. A timed set on Integrated Reporting Framework, Global Reporting Initiative Framework and Business Responsibility and Sustainability Reporting shows your real accuracy, how long you take and where you lose marks.

Practise Integrated Reporting Framework, Global Reporting Initiative Framework and Business Responsibility and Sustainability ReportingFree diagnostic mock

More Integrated Reporting Framework, Global Reporting Initiative Framework and Business Responsibility and Sustainability Reporting questions