Key disclosures in BRSR

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.

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Foundation stone for BRSR

What is BRSR?

A – BRR vs. BRSR General information and general disclosures

B – BRR vs. BRSR Financial disclosures Vs. Management and process disclosures

C – BRR vs. BRSR Other details and Business Responsibility Information

Role of Chartered Accountants in BRSR

Observations about financial assets and liabilities

Principles and principle-wise performance disclosures