Insights
Business responsibility and sustainability reporting by Indian listed companies
September 8, 2022In recent years, sustainable business, ESG investing and ESG reporting have captured the focus of investors, regulators and civil society globally. On May 10, 2021, SEBI issued a circular containing a reporting format and guidance note for the Business Responsibility and Sustainability Report (BRSR), for the top 1,000 Indian listed companies by market capitalisation to publish by September 30, 2023.
The securities law update covers our summary and analysis of the BRSR, its applicability, contents and compliance deadline, as well as a brief commentary on its prescriptive nature.
