Circular on BRSR core- Framework for assurance and ESG disclosures for value chain (dated – 12.07.2023) – SEBI
View Pdf– Circular on BRSR core- Framework for assurance and ESG disclosures for value chain (dated – 12.07.2023) – SEBI.
- The Securities and Exchange Board of India vide a circular amended the provisions of SEBI (LODR) Regulations, 2015. From FY 2023-24, the top 1000 listed entities (by market capitalisation) shall make disclosures as per the updated BRSR format, as part of their Annual reports. ESG disclosures for the value chain shall be applicable to the top 250 listed entities (by market capitalization), on a comply-or-explain basis from FY 2024-25. Please refer circular for more details.
