BRSR
Also called: Business Responsibility and Sustainability Report, business responsibility report
A report on environmental, social and governance performance that SEBI requires larger listed companies to include in their annual reports.
The BRSR asks companies to report against national guidelines on responsible business conduct, covering matters such as energy use, emissions, employees, communities and governance. SEBI decides which companies must publish it, by size; others may publish it voluntarily.
Example
A manufacturer's BRSR might report its energy use, water consumption and workplace safety record for the year.
Learn more in these lessons
- How an Indian annual report is organisedHow do you read a company's annual report?
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