Currently, one of the major global themes for any business house is to run the same sustainably. Companies are increasingly taking initiatives with respect to addressing the Environmental, Social and Governance (“ESG”) parameters of their activities. The ESG initiatives of companies can be reported through non-financial or sustainability reporting. The Business Responsibility and Sustainability Reporting (BRSR) has been notified by SEBI, applicable on top 1000 listed entities on the basis of market capitalization with effect from FY 2022-23 onwards. We have compiled our research material on the responsible business conduct and ESG matters, so as to guide the companies in reporting their ESG initiatives in a synergized manner and trying to provide a single access point to our various resources. This page is intended to provide a single access point to our various relevant resources and a one stop solution to all your queries regarding the same. Hope that the readers find it useful.

Resources on BRSR and BRR

Date of publicationTitleAuthorLink
March 1, 2022Getting ready to implement BRSR from FY 2022-23 (Part-II)Payal Agarwalhttps://vinodkothari.com/2022/03/getting-ready-to-implement-brsr-from-fy-2022-23-part-ii/  
March 1, 2022Getting ready to implement BRSR from FY 2022-23 (Part-I)Corporate Law Divisionhttps://vinodkothari.com/2022/03/getting-ready-to-implement-brsr-from-fy-2022-23-part-i/  
September 7, 2021BRSR: International Developments & Gaps India needs to fillSharon Pintohttps://vinodkothari.com/2021/09/business-responsibility-and-sustainability-reporting/
June 8, 2021BRSR Reporting: Actions & Disclosures required for business sustainabilityAbhishek Saraf & Payal Agarwalhttps://vinodkothari.com/2021/06/brsr-reporting-actions-and-disclosures-required-for-business-sustainability/
May 7, 2021Cartload of details in BRSRPammy Jaiswal & Megha Sarafhttps://vinodkothari.com/wp-content/uploads/2021/05/BRSR-write-up_Revised-1.pdf
August, 2020BRR in process to become a fully loaded electronic formPammy Jaiswal & Megha Sarafhttps://vinodkothari.com/2020/08/brr-in-process-to-become-a-fully-loaded-electronic-form/  
January, 2020Expanding BRR outreach with impractical timelinesTeam Vinod Kothari & Companyhttps://vinodkothari.com/wp-content/uploads/2020/01/Expanding-BRR-Outreach.pdf  

Other ESG and sustainability resources

Date of publicationTitleAuthorLink
January 12, 2023Sustainable finance and GSS+ bonds: State of the Market and DevelopmentsVinod Kothari and Payal Agarwalhttps://vinodkothari.com/2023/01/sustainable-finance-and-gss-bonds/
January 10, 2023 India to bring its debutante sovereign green bondVinod Kothari https://vinodkothari.com/2023/01/india-to-bring-its-debutante-sovereign-green-bond/
September 20, 2022Corporate climate change litigation: Increasing heat on boardrooms?Payal Agarwal and Neha Sinha https://vinodkothari.com/2022/09/climate-change-litigation-vis-a-vis-directors-liability/
August 21, 2022Emission law amendments: Laying the framework for Carbon trading market in IndiaPayal Agarwal https://vinodkothari.com/2022/08/laying-the-framework-for-carbon-trading-market-in-india/
August 10, 2022Emission law amendments to trigger carbon credit trading in IndiaPayal Agarwal https://vinodkothari.com/2022/08/emission-law-amendments-to-trigger-carbon-credit-trading-in-india/
August 08, 2022Lecture on Carbon Credits and its tradingPayal Agarwal https://www.youtube.com/watch?v=NDdo4-dCELI
August 08, 2022Presentation on Carbon Credits and its tradingPayal Agarwal https://vinodkothari.com/wp-content/uploads/2022/08/Carbon-Credits-Payal-IMTB.pdf
November 11, 2021Understanding the budding concept of green securitizationPayal Agarwalhttps://vinodkothari.com/2021/11/understanding-the-budding-concept-of-green-securitization/  
August 3, 2021Moving towards sustainable finance through sustainable bondsPayal Agarwalhttps://vinodkothari.com/2021/08/moving-towards-sustainable-finance-through-sustainable-bonds/  
July 17, 2021Corporate responsibility towards climate change: UK leads regulatory measuresPayal Agarwal & Aanchal Kaur  Nagpalhttps://vinodkothari.com/2021/07/corporate-responsibility-towards-climate-change-uk-leads-regulatory-measures/
March 04, 2021ESG concerns in corporate governance in IndiaSikha Bansal and Payal Agarwal  http://vinodkothari.com/2021/03/esg-concerns-on-corporate-governance-in-india/  
March, 2014Prospects for green bonds on riseTeam Vinod Kothari Consultantshttps://vinodkothari.com/2014/03/prospects-green-bonds-rise/