Economics · Economy
With reference to India's ESG and sustainability reporting framework, consider the following statements: 1. Business Responsibility and Sustainability Reporting (BRSR) is mandatory for the top 1,000 listed companies by market capitalisation with effect from FY 2022-23. 2. BRSR Core, which requires assurance, applies only to top 150 listed entities. 3. India's Sovereign Green Bond Framework aligns with the International Capital Market Association (ICMA) Green Bond Principles. 4. Under SEBI's BRSR framework, the nine 'Leadership Indicators' are mandatory disclosures, while 'Essential Indicators' are voluntary. Select the correct option:
- 11 and 3 only✓
- 22 and 4 only
- 31, 2 and 3 only
- 43 and 4 only
Correct answer
1 and 3 only
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