Mazars sustainability and CSR survey
Sustainability Reporting is an emerging discipline encompassing the disclosure and communication of an entity’s non-financial - environmental, social, and governance (ESG) performance and its overall impact.
The concept of Sustainability and Corporate Social Responsibility (CSR) are interlinked. As we all know, CSR, together with it’s regulatory compliances, has already been build-in most of the businesses in our country. India is one of the early adopters of sustainability reporting for listed entities amongst its various other global peers. In 2012, requirement of Business Responsibility Report (BRR) containing ESG disclosures was introduced for adoption by the listed entities. Recently, in May 2021, SEBI has introduced new reporting requirement called the Business Responsibility and Sustainability Report (BRSR) with the intent towards having quantitative, qualitative and standardized disclosures on ESG parameters.
With this in mind, we have prepared a small survey, and would like to take your inputs and perception towards sustainability together with CSR and their implementation in India.
It would be great if you can spare few minutes and help us fill in the survey. Link to the survey is as below: