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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

Sagar Textiles Ltd is among the top 1000 listed companies by market capitalisation in India. For the financial year, its annual report must include sustainability-related disclosures in the format prescribed by SEBI. Which format applies to it?

The Business Responsibility and Sustainability Report applies. SEBI's listing regulations require the top 1000 listed companies by market capitalisation to include a BRSR in their annual report, replacing the earlier Business Responsibility Report. The other reports serve different statutory purposes and are not the sustainability disclosure format.

  1. ABusiness Responsibility and Sustainability Report (BRSR)Correct
  2. BCorporate Governance Report under Schedule II only
  3. CSecretarial Audit Report in Form MR-3
  4. DCost Audit Report under the Cost Records Rules

Explanation

SEBI's LODR requires the top 1000 listed entities by market capitalisation to file the BRSR as part of the annual report. The other documents are different statutory reports and do not serve as the sustainability disclosure format.

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