CA Kamal Garg

CA Kamal Garg

KamalGarg e1656603691125
CA Kamal Garg

CA Kamal Garg (Kamal) is a Fellow Member of The Institute of Chartered Accountants of India (ICAI) and a First Class Commerce Baccalaureate from Deen Dayal Upadhyaya College, University of Delhi

He holds a Diploma in Information System Audit (DISA) conducted by ICAI

Kamal is an Insolvency Professional registered with Insolvency and Bankruptcy Board of India (IBBI)

Kamal has also qualified Certificate Course on BRSR conducted by ICAI

Member of Board of Studies (BOS) Study Material Research Group (2009-2010) of NIRC of ICAI

Special invitee member of the following:

  • Accounting Standards Board (ASB) [2012-2013, 2020-2021 and 2022-2023]
  • Financial Reporting Review Group of FRRB-ICAI [2020-2021]
  • Ind-AS (IFRS) Implementation Committee [2014-2015 and 2021-2022] of ICAI Committee on Banking, Insurance and Pension (2014-2015) of NIRC of ICAI

Kamal is a the resource person for Peer Review Board (PRB), Corporate Laws and Corporate Governance Committee (CLCGC) and Committee on Financial Market and Investors’ Protection (CFMIP) of ICAI

He is a regular guest speaker for IFRS and Management Development Programmes at various forums including ICAI and ICSI, he is also an author of over dozen books

Kamal has rich industry experience in the areas of Corporate Laws (Companies Act, FEMA, Taxation, Foreign Collaborations, Joint Ventures, etc.), Audits and Management Consultancy

Disclosures 5

Key disclosures in BRSR

A few of the key disclosures sought in the BRSR are highlighted below: a. 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
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Role of Chartered Accountants in BRSR

“The focus on sustainable investing among equity market participants is expected to rise with more companies and countries implementing policies to meet ESG targets, particularly with respect to carbon emissions…….Stocks in Asia with high ESG scores on the MSCI are trading at a 40% premium to stocks with low ESG…
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What is BRSR?

Sustainability Reporting is an emerging discipline encompassing the disclosure and communication of an entity’s non -financial – environmental, social, and governance (ESG) performance and its overall impact. Over the last few years, more and more entities are now preparing and disclosing their sustainability reports either under a mandate or voluntarily…
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Foundation stone for BRSR

There are various international and local frameworks used by organisations across the globe for their corporate sustainability reporting. In November 2018, the Ministry of Corporate Affairs (MCA) constituted a Committee on Business Responsibility Reporting for finalising Business Responsibility Reporting formats for listed and unlisted companies, based on the framework of…
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