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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

Vihaan Retail Ltd is a listed entity covered by the BRSR Core requirements. Its BRSR includes value chain disclosures. The sustainability head asks whether value chain reporting under BRSR Core is mandatory for it from the first year. Which is the most accurate position?

Value chain disclosures under BRSR Core are phased in through a glide path for the top listed entities by market capitalisation, with coverage widening over time. They are not required in full from day one for everyone, nor are they exempt, and they do not replace the general disclosures in Section A.

  1. AValue chain disclosures are phased in for the top listed entities with a stated glide path, not required in full from day oneCorrect
  2. BValue chain disclosures are never required
  3. CValue chain disclosures are required in full immediately for all listed entities
  4. DValue chain disclosures replace the Section A disclosures

Explanation

SEBI introduced a glide path under which value chain disclosures and assurance apply progressively to a defined number of top listed entities by market capitalisation, with the covered group widening over time. They are therefore neither immediate for everyone nor absent. They supplement rather than replace Section A.

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