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CEOs & Sustainability – A New Friendship

BRSR disclosure is a mandatory “regulation” in India. With the expectation of accountability and transparency , it  puts intense pressure on the CEO and the Board Leadership to understand and address the sustainability challneges and opportunities for their busiess.

A Business Case for  BRSR Disclosures

The Securities and Exchange Board of India (SEBI), on 15th May 2021, introduced the Business Responsibility and Sustainability Report (BRSR). This has replaced the previously existing Business Responsibility Report (BRR). The focus on sustainability is a welcome addition as it nurtures improved environmental, social, and governance (ESG) disclosures.

Introduction to CSR Impact Assessments

A CSR impact assessment is a process that aims to measure the delta change brought about due to the CSR activities and ascertain appropriate expenditure of a company’s CSR budget. It helps determine whether the company’s CSR activities align with their CSR policy objectives were met and whether the allocated funds were judiciously spent.