Q. Which institution mandates Business Responsibility and Sustainability Reporting (BRSR) in India?
Answer:
SEBI
Notes: The Indian Institute of Corporate Affairs (IICA) and Partners in Change hosted a Pre-National Conference on Responsible Business Conduct webinar in New Delhi, exploring the realm of Business Responsibility and Sustainability Reporting (BRSR).
The BRSR seeks disclosures from listed entities on their performance against the nine principles of the ‘National Guidelines on Responsible Business Conduct’(NGBRCs). With effect from 2022-2023, SEBI mandated filing of BRSR for the top 1000 listed companies (by market capitalization).