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ARTICLE · 27 APRIL 2016

Business Responsibilty Reporting

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The Securities and Exchange Board of India (SEBI) vide its press release dated 30th November 2015 has extended the applicability of Business Responsibility Reporting to top 500 listed entities based on market capitalization.

IndiaCorporate/Commercial Law
S&A Law Offices
S&A Law Offices
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The Securities and Exchange Board of India (SEBI) vide its press release dated 30th November 2015 has extended the applicability of Business Responsibility Reporting to top 500 listed entities based on market capitalization. Currently, only the top 100 listed entities based on their market capitalisation on BSE and NSE are mandatorily required to include Business responsibility reporting in their annual reports. The new regulation - SEBI(Listing Obligations and Disclosure Requirements) - would come into force from April, 2016.

BRR

Enterprises are increasingly becoming a crucial part of the society in which they operate. Their responsibility is not limited to the shareholders alone from the revenue and profitability perspective but also to the society at large which is also its stakeholder. Stakeholder involves all those individuals and group of individuals who can affect and are affected by the enterprise achieving its objectives. Hence, adoption of responsible

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