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SEBI issues FAQs on ‘business responsibility reports’

In the larger interest of public disclosure regarding steps taken by listed companies from environmental, social and governance perspective, SEBI had mandated inclusion of BR Reports as part of the Annual Reports of listed companies

January 01, 1970 5:30 IST | India Infoline News Service
Market regulator SEBI (Securities and Exchange Board of India) on Friday has issued ‘Frequently Asked Questions’ (FAQs) on ‘Business Responsibility Reports’ (BR Reports) providing clarifications to various queries received on SEBI Circular dated August 13, 2012 on 'Business Responsibility Reports'. The FAQs are available on the SEBI website. 

In the larger interest of public disclosure regarding steps taken by listed companies from environmental, social and governance (ESG) perspective, SEBI had mandated inclusion of BR Reports as part of the Annual Reports of listed companies. As per the above circular dated August 13, 2012, it is mandatory for top 100 listed companies, based on market capitalisation at BSE and NSE as on March 31, 2012, to disclose the BR Reports from financial year ending on or after December 31, 2012. Other listed companies can voluntarily disclose BR Reports as part of their Annual Reports.

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