BRSR Reporting Framework
About Course
The Business Responsibility and Sustainability Report (BRSR) of India, a comprehensive framework for environmental, social, and governance (ESG) reporting, is set to be enforced in 2023. These novel reporting standards mark a progression from the initially issued voluntary guidelines by India’s Ministry of Corporate Affairs in 2009, further refined in the Business Responsibility Report (BRR) of 2012.
The Securities Exchange Board of India (SEBI), the regulatory authority for securities markets in the country, has meticulously crafted the new BRSR to align with globally recognized reporting frameworks such as the Global Reporting Initiative (GRI), Sustainability Accounting Standards Board (SASB), and the Task Force on Climate-Related Financial Disclosures (TCFD).
Notably, the BRSR represents a groundbreaking development as it mandates Indian companies to furnish quantitative metrics on sustainability-related factors, covering the fiscal year 2023, applicable to eligible companies from April 2022 to March 2023.
Course Content
Module 1 – ESG Overview
-
What is ESG?
01:40 -
Understanding UN SDGs
01:16 -
Why ESG is important
01:28 -
History and Evolution of ESG
02:18 -
Future perspectives on ESG
01:22 -
The Benefits of ESG
01:55 -
Why ESG Matters
01:44 -
Understanding Sustainability Reporting and it’s Types
03:33 -
Understanding ESG Disclosure Frequency
01:38 -
ESG Framework
01:39 -
Importance of ESG Framework
02:00 -
ESG Investing
01:53 -
Benefits of ESG Investing
01:29 -
Understanding ESG Ratings
01:45 -
Understanding the Pillars of ESG
01:51 -
Environmental Factors of ESG
01:47 -
Natural Resource Scarcity
01:56 -
Understanding GHG Emissions
01:27 -
Pollution and its Impact on the Environment
01:55 -
Social Factors Gender Pay Gap
01:25 -
Employee Diversity in the Workplace
01:37 -
Understanding Social Factors in ESG Policies
02:33 -
Accidents and Incidents
01:23 -
The Importance of Employees in Driving Organizational Success
01:24 -
Understanding the Significance of Signatories in ESG
01:21 -
Governance The Third Pillar of ESG
01:38 -
Women on Board Fostering Inclusivity and Effective Governance
01:39 -
Board Diversity and Inclusive Governance
01:39 -
Auditor Ratification Understanding the Importance and Process
01:09 -
Board Meetings
01:40 -
Shareholder Rights Explained
01:56 -
Good ESG and Bad ESG Practices
02:26 -
ESG Inference 2024
04:54 -
Summary
01:07
Module 2 – BRSR Introduction
Module 3 – BRSR, Principles, Structure, Aligning with ESG
Module 4 – Section A, General Disclosure, Management & Process Disclosure
Module 5 – Principles 1-5
Module 6 – Principle 6-9
Test
Earn a Certificate & Up-skill yourslef
Add this certificate to your CV to demonstrate your skills & increase your chances of getting noticed & promoted.