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BRSR Reporting Framework

Categories: ESG, India, Sustainability
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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.

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What Will You Learn?

  • Participating in India's Business Responsibility and Sustainability Report (BRSR) training equips individuals with essential knowledge and skills related to environmental, social, and governance (ESG) reporting. The training typically covers various aspects, including:
  • Understanding BRSR Framework:
  • Participants gain a thorough understanding of the BRSR framework, including its objectives, structure, and key components. This involves learning about the evolution of BRSR from voluntary guidelines to its current form.
  • Compliance Requirements:
  • The training provides insights into the specific compliance requirements outlined in the BRSR. Participants learn about the mandatory reporting elements and how to navigate the reporting process effectively.
  • Quantitative Metrics:
  • Since the BRSR is distinctive for requiring quantitative metrics on sustainability-related factors, training covers how to collect, analyze, and report numerical data related to environmental, social, and governance performance.
  • Interoperability with Global Frameworks:
  • Given that the BRSR is designed to be interoperable with internationally accepted reporting frameworks like the Global Reporting Initiative (GRI), Sustainability Accounting Standards Board (SASB), and Task Force on Climate-Related Financial Disclosures (TCFD), participants learn how to align their reporting with these global standards.
  • SEBI Guidelines:
  • Participants understand the role of the Securities Exchange Board of India (SEBI) in overseeing the BRSR and how to ensure compliance with SEBI guidelines related to ESG reporting.
  • Practical Implementation:
  • The training may include practical exercises or case studies to help participants apply their knowledge in real-world scenarios. This could involve preparing sample BRSR reports or analyzing existing reports to identify best practices.
  • Stakeholder Engagement:
  • Participants learn about the importance of stakeholder engagement in the context of ESG reporting. This includes understanding how to communicate effectively with stakeholders and incorporate their perspectives into the reporting process.
  • Updates and Changes:
  • Since regulatory frameworks can evolve, the training may cover how to stay informed about updates and changes to BRSR guidelines. This ensures that reporting practices remain current and aligned with the latest requirements.
  • Participating in BRSR training is crucial for individuals involved in corporate reporting, sustainability management, and governance roles, enabling them to contribute effectively to their organization's ESG initiatives and compliance with regulatory standards.

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

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2 months ago
This course was very beneficial and informative