CSEET · Economic and Business Environment · Environmental Governance
SEBI's Business Responsibility and Sustainability Report (BRSR) is primarily intended to require certain listed companies to:
BRSR requires specified listed companies to disclose their environmental, social and governance performance in a structured format within the annual report. It is a transparency tool replacing the older Business Responsibility Report, not a tax, an expansion approval requirement or a financial audit.
- APay a fixed percentage of profits as environmental tax
- BDisclose their environmental, social and governance performance in a structured format in the annual reportCorrect
- CObtain prior SEBI approval before undertaking any new plant expansion
- DSubmit only financial statements audited by a sustainability expert
Explanation
BRSR is a disclosure framework that replaced the earlier Business Responsibility Report and asks for structured, comparable ESG information, including non-financial data. It does not impose a tax or an approval requirement, and it is not limited to financial statements.
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