Business Responsibility and Sustainability Report (BRSR)
Question
Consider the following statements: I. The Reserve Bank of India mandates all the listed companies in India to submit a Business Responsibility and Sustainability Report (BRSR). II. In India, a company submitting a BRSR makes disclosures in the report that are largely non-financial in nature. Which of the statements given above is/are correct?
Options
I only
II only
Both I and II
Neither I nor II
Explanation
Statement II is correct. Statement I is incorrect.
The BRSR is mandated by SEBI, not the RBI, and applies only to the top 1,000 listed companies by market capitalization, not all listed companies. It focuses on ESG (Environmental, Social, and Governance) parameters, which are non-financial.
Answer: (b).
Question details
Year
2025
Paper
GS Paper 1
Question
Q4
Subject
Economy
Sub-topic
Industry, MSME & Services
Type
Statement-based
Difficulty
Hard
Nature
Current-affairs-linked
Source hint
SEBI Business Responsibility & Sustainability Report mandate 2021
Same sub-topic — other years
Industry, MSME & Services has appeared in multiple papers:
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