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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

Tara Engineering Ltd is among the top 1000 listed companies by market capitalisation and has been filing BRSR. The board asks what the BRSR Core is and how it differs from the full BRSR. Which statement is correct?

BRSR Core is a focused set of key performance indicators within the BRSR, and SEBI requires reasonable assurance on it for the specified top listed entities. It is neither voluntary nor limited to unlisted companies, and it does not replace any BRSR section. It aims to make ESG data more reliable and comparable.

  1. ABRSR Core is a limited set of key performance indicators under the BRSR, subject to reasonable assuranceCorrect
  2. BBRSR Core is a voluntary summary that needs no assurance
  3. CBRSR Core replaces Section A of the BRSR
  4. DBRSR Core applies only to unlisted public companies

Explanation

BRSR Core is a subset of select key performance indicators drawn from the BRSR, covering areas such as emissions, water, energy, waste, employee wellbeing and governance. SEBI requires reasonable assurance on these indicators for the specified top listed entities. It sits within the BRSR rather than replacing any section, and it is not voluntary for those entities.

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