Report of the Committee on Business Responsibility Reporting 2025

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Reporting Principles and Guidance Principles to define report content: materiality, stakeholder inclusiveness, sustainability context, and completeness. Principles to define report quality: balance, comparability, accuracy, timeliness, reliability, and clarity.
EU rules require large companies and listed companies to publish regular reports on the social and environmental risks they face, and on how their activities impact people and the environment.
BRSR Principle 1: Businesses should conduct and govern themselves with integrity, and in a manner that is ethical, transparent, and accountable. BRSR Principle 2: Businesses should provide goods and services in a manner that is sustainable and safe.
Principle 1: We will incorporate ESG issues into investment analysis and decision-making processes. Principle 2: We will be active owners and incorporate ESG issues into our ownership policies and practices. Principle 3: We will seek appropriate disclosure on ESG issues by the entities in which we invest.
Yes, BRSR reporting is mandatory for the top 1000 listed companies in India. What is the due date for filing the BRSR report? The BRSR report has to be included in the companys annual report that is filed with SEBI.
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The nine principles of BRSR reporting include topics like ethical business conduct, product management, employee welfare, effective shareholders communication, human rights, environmental care and sustainability, advocacy in public policy, economic development, and customer value.
Principle 1: Businesses should conduct and govern themselves with Ethics, Transparency and Accountability. Principle 2: Businesses should provide goods and services that are safe and contribute to sustainability throughout their life cycle. Principle 3: Businesses should promote the well-being of all employees.
The Securities and Exchange Board in India (SEBI) developed the Business Responsibility and Sustainability Reporting (BRSR) to mandate Indian companies to provide quantifiable metrics on sustainability-related factors, such as respect for human rights or environmental protection.

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