Key disclosures in BRSR

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
b.		Sustainability related goals & targets and performance against the same
c.		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.
d.		Social related disclosures covering the workforce, value chain, communities and consumers, as given below:

i.		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.
ii.		Communities: disclosures on Social Impact Assessments (SIA), Rehabilitation and Resettlement, Corporate Social Responsibility etc.
iii.		Consumers: disclosures on product labelling, product recall, consumer complaints in respect of data privacy, cyber security etc.