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International Journal for Research Trends and Innovation
International Peer Reviewed & Refereed Journals, Open Access Journal
ISSN Approved Journal No: 2456-3315 | Impact factor: 8.14 | ESTD Year: 2016
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Issue: March 2026
Volume 11 | Issue 3
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Impact Factor : 8.14
Issue per Year : 12
Volume Published : 11
Issue Published : 118
Article Submitted : 21664
Article Published : 8541
Total Authors : 22459
Total Reviewer : 811
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| Paper Title: | Decoding the BRSR: A Global Lens on Business Sustainability and ESG Compliance |
| Authors Name: | Dr. Meeta Multani |
| Download E-Certificate: | Download |
| Author Reg. ID: |
IJRTI_205039
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| Published Paper Id: | IJRTI2506199 |
| Published In: | Volume 10 Issue 6, June-2025 |
| DOI: | |
| Abstract: | The Securities and Exchange Board of India (SEBI), vide an Amendment to the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 introduced a transition from the preparation of the Business Responsibility Report (BRR) to the Business Responsibility and Sustainability Report (BRSR) in order to align corporate governance mechanism in India with the global trend of ESG compliance. BRSR requires the top 1,000 listed entities by market capitalisation to prepare a Sustainability Report based on the National Guidelines on Responsible Business Conduct (NGRBC). The step is seen as a shot in the arm when it comes to reporting on the Sustainability Risks of businesses and furthering the principles of fairness, transparency and accountability with respect to the ESG Practices employed by the Companies. The same is seen to be a vital parameter to evaluate a Company’s performance when it comes to investors and other stakeholders. The paper analyses the BRSR regime and its reliability, cites global references & best practices and conducts a comparative analysis followed by recommendations. |
| Keywords: | Business Responsibility, BRSR, Corporate Governance, Disclosure, ESG, SEBI, Sustainability Risks |
| Cite Article: | "Decoding the BRSR: A Global Lens on Business Sustainability and ESG Compliance", International Journal for Research Trends and Innovation (www.ijrti.org), ISSN:2455-2631, Vol.10, Issue 6, page no.b859-b869, June-2025, Available :http://www.ijrti.org/papers/IJRTI2506199.pdf |
| Downloads: | 000459 |
| ISSN: |
2456-3315 | IMPACT FACTOR: 8.14 Calculated By Google Scholar| ESTD YEAR: 2016 An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.14 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator |
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Published Paper ID: IJRTI2506199
Registration ID:205039
Published In: Volume 10 Issue 6, June-2025
DOI (Digital Object Identifier):
Page No: b859-b869 Country: JODHPUR, RAJASTHAN, India Research Area: Commerce Publisher : IJ Publication Published Paper URL : https://www.ijrti.org/viewpaperforall?paper=IJRTI2506199 Published Paper PDF: https://www.ijrti.org/papers/IJRTI2506199 |
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ISSN: 2456-3315
Impact Factor: 8.14 and ISSN APPROVED,
Journal Starting Year (ESTD) : 2016
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