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 Auditing and Assurance Standards Board - Expert Panel for addressing queries related to Statutory Audit pertaining to auditing aspects.
 Draft Panel for Appointment/ Re-appointment of Statutory Auditors of State Co-operative Banks (Stccbs) and Central Co-operative Banks (Ccbs) for the Year 2025-26.
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Invitation of Comments on SEBI Consultation Paper on The Format for Business Responsibility and Sustainability Reporting
September, 11th 2020
Sustainability Reporting Standards Board
The Institute of Chartered Accountants of India
September 10th, 2020
ANNOUNCEMENT

Invitation of Comments on SEBI Consultation Paper on The Format for Business Responsibility and Sustainability Reporting

In November 2018, the Ministry of Corporate Affairs (MCA) constituted a committee for finalising business responsibility reporting formats for both listed and unlisted companies, based on the framework of the National Guidelines on Responsible Business Conduct (NGRBCs). The Committee in its report released on August 11, 2020 addressed various aspects and issues that could improve the quality and utility of disclosures and recommends that the Business Responsibility Report should be called the Business Responsibility and Sustainability Report (BRSR). Two standardized formats - Comprehensive format and a Lite version – along with a Guidance Note for each format - to include both quantitative and qualitative information are provided in the report.



In order to take into consideration, the views of various stakeholders, Securities and Exchange Board of India (SEBI) has issued a “Consultation Paper on the format for Business Responsibility and Sustainability Reporting” and has invited public comments on the same. The complete text of the consultation paper is available at https://www.sebi.gov.in/reports-and-statistics/reports/aug-2020/consultation-paper-on-the-format-for-business-responsibility-and-sustainability-reporting_47345.html

Sustainability Reporting Standards Board (SRSB) of ICAI has the mission to take appropriate measures to increase awareness and implement measures towards responsible business conduct. SRSB requests members to give comments on aforesaid “SEBI Consultation Paper on the Format for Business Responsibility and Sustainability Reporting” by September 14, 2020. Comments are most helpful if they indicate recommendation in the business responsibility and sustainability reporting format to which the comment pertains, rationale for the comment, revisions to the recommendations (if any).



Comments may be submitted over email at sustainability@icai.in

Chairman Vice-Chairman
Sustainability Reporting Standards Board
The Institute of Chartered Accountants of India
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