ARTICLE · 25 AUGUST 2023

Legalaxy - August 2023

Vaish Associates Advocates

Securities and Exchange Board of India ("SEBI"), vide its circular dated July 12, 2023, has specified the framework for assurance of the newly introduced Business Responsibility and Sustainability Reporting Core...

IndiaCorporate/Commercial Law

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SEBI SPECIFIES BRSR CORE FRAMEWORK FOR ASSURANCE AND ESG DISCLOSURES FOR VALUE CHAIN AND ITS APPLICABILITY

Securities and Exchange Board of India ("SEBI"), vide its circular dated July 12, 2023, has specified the framework for assurance of the newly introduced Business Responsibility and Sustainability Reporting Core ("BRSR Core") and disclosures for value chain as inserted by way of an amendment in the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("LODR Regulations"), vide its notification dated June 14, 2023.

BRSR Core is a sub-set of Business Responsibility and Sustainability Reporting ("BRSR") consisting of a set of Key Performance Indicators ("KPIs") under Environmental, Social and Governance ("ESG") attributes. Keeping in view the relevance of Indian/ emerging market context, few new KPIs have

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Legalaxy - August 2023

LEGAL MAXIM

SEBI SPECIFIES BRSR CORE FRAMEWORK FOR ASSURANCE AND ESG DISCLOSURES FOR VALUE CHAIN AND ITS APPLICABILITY

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