CLL_Art1684 - Taxpublishers.in

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The Tax Publishers SEBI--ESG reporting Overview of ESG Reporting CA. Deepak Harwani In the present article, the learned author discusses about the ESG reporting introduced by the SEBI in its circular, including its aspects, disclosure and impacts on an organization, including the Companies which are required to provide the report. 1. Introduction The Securities and Exchange Board of India (SEBI) has, by its circular dated 10-5-2021, issued sustainability reporting requirements for top 1000 listed companies by market capitalization. Such disclosure are to be made in the format prescribed by SEBI in the report named as Business Responsibility and Sustainability Report (BRSR). SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

SEBI--ESG reporting

Overview of ESG Reporting

CA. Deepak Harwani

In the present article, the learned author discusses about the ESG reporting introduced by the SEBI in its circular, including its aspects, disclosure and impacts on an organization, including the Companies which are required to provide the report.

1. Introduction

The Securities and Exchange Board of India (SEBI) has, by its circular dated 10-5-2021, issued sustainability reporting requirements for top 1000 listed companies by market capitalization. Such disclosure are to be made in the format prescribed by SEBI in the report named as Business Responsibility and Sustainability Report (BRSR).