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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

Sundaram Textiles Ltd is among the top 1,000 listed companies by market capitalisation and is preparing its annual report for the year. Which sustainability disclosure must it include in the annual report under SEBI's Listing Regulations?

Sundaram Textiles must include a Business Responsibility and Sustainability Report in the prescribed SEBI format in its annual report, because the Listing Regulations make BRSR mandatory for the top 1,000 listed companies by market capitalisation. Other reports do not substitute for it.

  1. ABusiness Responsibility and Sustainability Report in the prescribed formatCorrect
  2. BOnly a Corporate Social Responsibility report under the Companies Act
  3. CA voluntary Integrated Report prepared on the IIRC framework
  4. DA GRI content index filed separately with the Registrar

Explanation

SEBI's Listing Regulations require the top 1,000 listed companies by market capitalisation to include a BRSR in the annual report. A CSR report, an integrated report or a GRI index does not replace it, because they are not the prescribed format.

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