Press release on “Business Responsibility and Sustainability Reporting by listed entities” with circular dated 10.05.2021- SEBI
View PdfPress release on “Business Responsibility and Sustainability Reporting by listed entities” with circular dated 10.05.2021- SEBI
- Pursuant to the decision taken at SEBI Board meeting dated March 25, 2021 on introducing new sustainability related reporting requirements, SEBI has today issued a Circular containing the format of the Business Responsibility and Sustainability Report (“BRSR”).
- A few of the key disclosures sought in the BRSR are highlighted below:
- An overview of the entity’s material ESG risks and opportunities, approach to mitigate or adapt to the risks along-with financial implications of the same
- Sustainability related goals & targets and performance against the same
- Environment related disclosures covering aspects such as resource usage (energy and water), air pollutant emissions, green-house (GHG) emissions, transitioning to circular economy, waste generated and waste management practices, bio-diversity etc.
- Social related disclosures covering the workforce, value chain, communities and consumers, as given below:
- Employees / workers: Gender and social diversity including measures for differently abled employees and workers, turnover rates, median wages, welfare benefits to permanent and contractual employees / workers, occupational health and safety, trainings etc.
- Communities: disclosures on Social Impact Assessments (SIA), Rehabilitation and Resettlement, Corporate Social Responsibility etc.
- Consumers: disclosures on product labelling, product recall, consumer complaints in respect of data privacy, cyber security etc.
