Discuss in brief: (a) Five sections of Business Responsibility Report framework.
CS Professional · Ethics, Governance and Sustainability · PYQS · June 2021
Discuss in brief: (a) Five sections of Business Responsibility Report framework.
Answer & Explanation:
Business Responsibility Report has been designed to provide basic information about the company, information related to its performance and processes, and information on principles and core elements of the Business Responsibility Reporting. The BRR 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 - 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 Nine Business Responsibility principles as envisaged by the National Voluntary Guidelines (NVGs).
Topics: Sustainability Reporting
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