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Authored by Adit Bhuva

We had in our article, discussed the SEBI’s decision to introduce new reporting on Environmental, Social & Governance (‘ESG”) parameters called the Business Responsibility and Sustainability Report (“BRSR”), in place of the existing Business Responsibility Report (“BRR”) and provided an overview on the format of BRSR suggested by the committee formed to review the existing format of BRR.

Now SEBI has vide its circular dated 10th May 2021, notified the format of BRSR and the guidance note to enable the companies to interpret the scope of disclosures. The format of the BRSR and the guidance note can be viewed here and here respectively.

The BRSR reporting shall be applicable to the top 1000 listed entities (by market capitalisation), for reporting on a voluntary basis for FY 2021-22 and on a mandatory basis from FY 2022-23.

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