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Announcement
Announcement
BRSR: ESG practices of two industries

Student name: Mr Muhammad Saarim Naeem
Guide: Dr Shruti Sharma Rana
Year of completion: 2022
Host Organisation: Grant Thornton Bharat LLP
Supervisor (Host Organisation): Mr Arpit Kumar
Abstract:

As the world adapts to the practices of sustainability to up their ESG game, the companies that have been listed by SEBI have decided to follow the mandate set up by the MCA as per the Companies’ Act to compel the companies to resort to non-financial and non-traditional disclosures. The present initiative of Business Responsibility and Sustainability Reporting, is the extension of the previous Business Responsibility Reporting mandated by SEBI. This project done under the aegis of Grant Thornton Bharat LLP sets out to explore the process through which the BRSR is prepared and is then furnished with the required data. The industries for which this was done was a company that was associated with the entertainment industry and the other was a company that was associated with supply chain and transportation industry. The current study aims to closely look at the background and pillars on which the BRSR is based. Further the process involved in the preparing the report and drawing conclusions from it is discussed. This project helped me understand the process involved in preparing and understanding the sections of the reporting process and the background on which it is based.

Keywords: Sustainability, BRSR, Reporting, SEBI, ESG.