Ethanol Blending in India
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Questions and Answers

What is the primary purpose of the Business Responsibility Report (BRR)?

  • To recommend voluntary adoption of Integrated Reporting framework
  • To rank listed entities by market capitalization
  • To disclose ESG-related information and identify sustainability risks and opportunities (correct)
  • To provide financial information of listed entities

Which entities were initially required to file the Business Responsibility Report (BRR)?

  • Top 1000 listed entities
  • Top 100 listed entities (correct)
  • Top 500 listed entities
  • All listed entities

What is the name of the new sustainability reporting requirements issued by SEBI in May 2021?

  • National Guidelines on Responsible Business Conduct
  • Integrated Reporting Framework
  • Business Responsibility Report (BRR)
  • Business Responsibility and Sustainability Report (BRSR) (correct)

What is the focus of the Business Responsibility and Sustainability Report (BRSR)?

<p>Disclosing ESG-related information with granular and quantifiable metrics (C)</p> Signup and view all the answers

What is the primary objective of the Business Responsibility and Sustainability Report (BRSR)?

<p>To enable market participants to identify and assess sustainability-related risks and opportunities (D)</p> Signup and view all the answers

When did SEBI encourage the top 500 listed entities to adopt the framework of Integrated Reporting?

<p>February 2017 (B)</p> Signup and view all the answers

What is the number of listed entities that were required to file the Business Responsibility Report (BRR) from the financial year 2019-20?

<p>Top 1000 listed entities (B)</p> Signup and view all the answers

What is the name of the guidelines that the Business Responsibility and Sustainability Report (BRSR) seeks disclosures against?

<p>National Guidelines on Responsible Business Conduct (C)</p> Signup and view all the answers

When did SEBI introduce the mandatory ESG-related disclosures as part of the Business Responsibility Report (BRR)?

<p>Financial year 2012-13 (B)</p> Signup and view all the answers

What is the main difference between the Business Responsibility Report (BRR) and the Business Responsibility and Sustainability Report (BRSR)?

<p>BRSR is more outcome-oriented and focused on granular and quantifiable metrics (B)</p> Signup and view all the answers

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