ESG & BRSR Reporting

The first dedicated book on the subject of Environmental, Social and Governance (ESG) and Business Responsibility & Sustainability Reporting (BRSR) provides a comprehensive overview of the following:

Key Concepts
Practices
Challenges
It discusses the format of BRSR and guides companies to understand the scope of disclosures. It combines insights and perspectives from sustainability reporting, corporate governance, and responsible investment.

The book is designed to help finance/governance/sustainability professionals, business leaders, investors, regulators, and anyone keen to understand the significance of ESG issues and effective reporting.

The Present Publication is the latest 2023 edition and has been amended up to September 2023. This book is authored by Kishor M Parikh, with the following coverage:

Environmental, Social and Governance (ESG)
Global Risks
Concept of ESG
Environmental Awareness in the Vedic Literature
Recent Global Updates
Advantages of Incorporating ESG Standards
Practical Challenges of ESG Reporting
ESG & the Accounting Profession
ESG Investing an Evolving Concept in India
ESG Disclosure Regulations and Mandatory ESG Reporting at a Global Level
Case Study
Sustainability
What is Sustainability
Triple Bottom Line: People, Planet and Profit
Benefits of Sustainability Reporting
Global Scenario of ESG Development Goals
Sustainable Development Goals (SDG)
Global ESG Reporting Framework
Climate Disclosure Standards Board (CDSB)
International Integrated Reporting Council (IIRC)
Sustainability Accounting Standards Board (SASB)
Task Force on Climate-related Financial Disclosures (TCFD)
Value Reporting Foundation (VRF)
International Sustainability Standards Board (ISSB)
Global Reporting Initiative (GRI)
Social Stock Exchange
Background
SSE-SEBI Recommendations and Analysis
Social Stock Exchange under the Regulatory Ambit of SEBI
Self-Regulatory Organization (SRO)
Social Stock Exchange at the Global Level
Governance Disclosures
Financial Disclosures
Audit and Assurance
What is Sustainability Assurance?
Advantages of Sustainable Assurance
Types of Assurance
Sustainability Information Assurance Standard
Role of Audit Committee
What is a Social Audit?
Types of Social Audits
Who can Perform a Social Audit in India
Social Audit Standards in India
Difference between Financial Reporting and Sustainable Reporting
Business Responsibility & Sustainability Reporting (BRSR)
Events that Lead to the Development of Business Responsibility and Sustainability Reporting (BRSR)
National Voluntary Guidelines (NVG)
National Guidelines on Responsible Business Conduct (NGRBC)
Practical Challenges of BRSR Adoption in India
Guidance Note for Business Responsibility and Sustainability Reporting Format (BRSR)
Assurance & Structure of ESG Disclosures
Assurance
Structure of BRSR Reporting
BRSR Lite
Structure of BRSR Lite