The Business Responsibility and Sustainability Reporting (BRSR) reporting requirements were published by SEBI in May 2021 applicable to the top 1000 companies. Since the notification was already one month into the financial year 2021-22, the filing of BRSR was made voluntary for that year and mandatory for financial year 2022-23. But when the amendments to… Continue reading The Onerous BRSR Core – Value Chain Reporting