What are the major sections of Business Responsibility Report (BRR)?

SEBI in its (Listing Obligations and Disclosure Requirements) Regulations, 2015 has mandated the requirement of submission of Business Responsibility Report (BRR) for top 500 listed entities describing initiative taken by them from an environmental, social and governance perspective in the prescribed format [Regulation 34(2)(f)]. The Business Responsibility Report framework is divided into five sections: Section A: General Information about the Organisation - 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 - Business Responsibility initiatives at Subsidiaries and Supply-chain Partners. Section D: Business Responsibility Information - Structure, Governance & Policies for Business Responsibility. Section E: Principle-wise Performance - Indicators to assess performance on the 9 Business. Responsibility principles as envisaged by the National Voluntary Guidelines (NVGS)