May 10, 2021

SEBI Update: Reporting of Business Responsibility and Sustainability Reporting (BRSR) by the Listed Companies

✓ SEBI, vide circular dated May 10, 2021, has released format for Business Responsibility and Sustainability Reporting (BRSR), applicable to the Top 1,000 Listed Cos. w.e.f. financial year 2022-2023.

✓ In terms of Amendment made in SEBI Listing Regulations pursuant to Circular dated May 5, 2021, the new reporting requirements on ESG has been introduced in the BRSR.

✓ Existing format of Business Responsibility Reporting shall be replaced by new format i.e. Business Responsibility and Sustainability Reporting.

✓ Format of Business Responsibility and Sustainability Reporting and Guidance Note, are provided as Annexure I and Annexure II in the SEBI Circular.

✓ To visit SEBI Circular, please click here.

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