Majority of the largest firms in the globe now publish a sustainability report. Global Reporting Initiative (GRI) Standards are the most widely used sustainability reporting standards. There has been a gradual paradigm shift in corporate disclosure framework. The emerging focus is now on integrated reporting by combining financial and non-financial indicators with a view to presenting increasingly comprehensive view of the entity including its performances on ESG parameters.

The Union Government of India recently launched the Business Responsibility and Sustainability Reporting (BRSR) Framework for corporate organizations to disclose comprehensive economic, social and environmental data related to their impacts, which is a significant improvement on its earlier avatar, Business Responsibility Reporting (BRR). 2022-23 onwards, the BRSR is mandatory for the top 1000 listed companies to report data in this new format.

CBSR’s specialised services include the following:

• Business Responsibility and Sustainability Reporting
• Integrated Reporting
• Emerging Issues