Definition
SEBI LODR Regulations 2015 · Reg. 34(2)(f); circular SEBI/HO/CFD/CMD-2/P/CIR/2021/562, 10 May 2021The Business Responsibility and Sustainability Report, the ESG disclosure that the top 1,000 listed entities by market capitalisation must file with their annual report, mandatory from FY 2022-23 after a voluntary year. It is structured on the nine principles of the National Guidelines on Responsible Business Conduct, with essential indicators every filer answers and leadership indicators that are voluntary. It replaced the older Business Responsibility Report.
Also called Business Responsibility and Sustainability Report