- As per SEBI Circular on “Business Responsibility and Sustainability Reporting by listed entities”, the BRSR shall be applicable to the top 1000 listed entities (by market capitalization) from FY 22-23 onwards.
- This is based on 9 Principles, which include conducting business with integrity, providing sustainable and safe goods and services, respecting and promoting human rights, and promoting inclusive growth and equitable development, among others.
BRSR Comprehensive -
The format of BRSR requires a listed entity to provide disclosures under the following three sections:
- Section A: General disclosures
- Section B: Management and Process Disclosure
- Section C: Principle Wise Performance Disclosure
We can help you with assurance on BRSR Comprehensive (i.e. the entire BRSR report) ,starting with limited assurance and progressing to reasonable
assurance.