As per SEBI Circular No. CIR/CFD/CMD/10/2015 dated 4th November, 2015, a format for "Business Responsibility Report (BRR)" has been prescribed. This circular prescribes the BRR framework into five sections. Explain the c
CS Professional · Governance, Risk Management, Compliances and Ethics · PYQS · June 2022
As per SEBI Circular No. CIR/CFD/CMD/10/2015 dated 4th November, 2015, a format for "Business Responsibility Report (BRR)" has been prescribed. This circular prescribes the BRR framework into five sections. Explain the contents of these five sections, in brief.
Answer & Explanation:
The Business Responsibility Reports framework is divided into five sectors: Section - A: General Information about the Organization - Industry sector, products & Services, Markets, other General Information. Section - B: Financial Details of the Organisation - Paid Up capital, Turnover, Profits, CSR (Corporate Social Responsibility) spend. Section - C: Other Details - BR initiatives at Subsidiaries and Supply Chain Partners. Section - D: BR information structure, Governance & Policies for Business Responsibility. Section - E: Principle wise performance - Indicators to assess performance on the business responsibility principles as envisaged by the National Voluntary Guidelines (NVGs).
Topics: Business Responsibility Report (BRR)
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