(i) | Policy and management process |
| Company needs to disclose it confirmation that company’s policy cover each principle and its core elements of the NGRBC and also disclose the web link where policies are disclosed. |
| Name of the national /international codes / certifications /labels / (such as Fairtrade, Rainforest Alliance, Stewardship Councils, Trustees) and standards such as SA 8000, OHSAS, BIS, ISO adopted by the company and mapped into the principles. |
| Disclosures of goals / targets / specific commitments set by company specifying whether it is mandatory based on any legislation or voluntary. |
| In case of mandatory goals / target, the details of relevant legislation to be disclosed. |
| Performance against the specific commitments / goals / targets along with reasoning in cases where the goals / target are not met. |
(ii) | Governance, leadership and oversight |
| Disclosure of director’s responsibility for the business responsibility report containing the highlights of ESG related challenges, targets and achievements. |
| The statement should include overall vision and strategy of the company for short term / medium term / long term with respect to managing significant environmental and social impacts that the company causes / contributes to or that are linked directly to the company’s activities / products / services. |
| Organizational highest authority responsible for implementing and oversight of the business responsibility policies such as director of the board / committee of the board / committee of employees / senior management personnel. |
| In case the committee is the highest authority, the disclosure of composition of the committee is required. |
| Disclosure relating to independent audit / evaluation done by an external agencies of the working of company’s policies. (new policy does not allow internal agency to conduct evaluation which was the case in the earlier BRR). |