General Studies · ESG Framework
The Business Responsibility and Sustainability Reporting (BRSR) framework has been made mandatory for the top 1000 listed entities in India by market capitalization. SEBI introduced the BRSR Core to enhance the reliability of ESG disclosures through reasonable assurance. Considering the specific metrics under BRSR Core, which of the following best describes the requirement for disclosures regarding greenhouse gas emissions and resource intensity?
- 1Financed emissions are currently not a part of any disclosure framework in India as the data from small-scale borrowers is difficult to aggregate for large commercial banks.
- 2Social impact metrics under BRSR Core are limited to the amount of money spent on Corporate Social Responsibility activities in rural areas only.
- 3BRSR Core requires the disclosure of the intensity of greenhouse gas emissions, water consumption, and waste generation, along with mandatory assurance of these metrics for the top specified listed entities.✓
- 4Banks are only required to report the emissions from their physical branch offices and are exempt from reporting emissions associated with their loan portfolios.
Correct answer
BRSR Core requires the disclosure of the intensity of greenhouse gas emissions, water consumption, and waste generation, along with mandatory assurance of these metrics for the top specified listed entities.
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