Business Responsibility and Sustainability Report 2021💥

 ● Securities and Exchange Board of India (SEBI) introduced it.

 ● It will replace Business Responsibility Reporting (BRR) 

 ● BRSR is a standardised reporting format that will give a baseline to draw comparison between Environmental, Social and Governance (ESG) goals across companies and sectors 

 ● BRSR seeks disclosures from listed entities on their performance against the 9 principles of the ‘National Guidelines on Responsible Business Conduct (NGBRCs)

 ● Filing of BRSR is voluntary right now but SEBI affirmed that in future it can be mandatory.