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CS Professional · Environmental, Social and Governance (ESG) - Principles and Practice · Board's Accountability on ESG

Tanvi Foods Ltd's Board reviews its draft BRSR and notices that Section B asks whether policies are approved by the Board and who is responsible for ESG oversight. What is the purpose of this section?

Section B of BRSR discloses how the entity manages responsible business conduct, including whether policies exist for each principle, whether the Board approved them, and who oversees ESG. Quantitative performance data such as emissions is reported in Section C, not here.

  1. ATo report quantitative emissions and water data by principle
  2. BTo disclose how the entity has structured policies, governance and processes for its responsible business conductCorrect
  3. CTo compute the dividend payable to shareholders
  4. DTo list the entity's tax assessments

Explanation

Section B covers management and process disclosures: whether policies exist for each NGRBC principle, Board approval, governance and oversight of ESG, and review mechanisms. Quantitative performance data such as emissions belongs in Section C, so the first option is wrong.

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