Decoding BRSR Core: How Technology Empowers Enhanced ESG Reporting in India
By Shailesh Tyagi and Madhu Sudan Kankani Globally, ESG regulations have rapidly evolved since the 1990s, indicating an increasing need for action to combat climate change. In response to this urgent requirement, countries have begun to introduce their own climate-related disclosures. In 2021, the Securities and Exchange Board of India (SEBI) mandated the Business Responsibility and Sustainability Reporting (BRSR) framework for the top 1,000 listed companies in India. By aligning with global sustainability reporting frameworks such as the Global Reporting Initiative (GRI), the United Nations Sustainable Development Goals (UN SDGs),...