Business Responsibility and Sustainability Reporting (BRSR): An Overview of India's Emerging Sustainability Reporting Framework
企業責任とサステナビリティ報告（BRSR）：インドの新興サステナビリティ報告フレームワークの概要 (AI 翻訳)
Indira Priyadarshini Padhy Indira Priyadarshini Padhy, Pratik Prasad Mahapatra Pratik Prasad Mahapatra, Santosh Kumar Behera Santosh Kumar Behera, Sibani Sahu Sibani Sahu, Madhab Chandra Jena Madhab Chandra Jena
🤖 gxceed AI 要約
日本語
本論文は、インド証券取引委員会（SEBI）が導入した企業責任とサステナビリティ報告（BRSR）フレームワークの概要を提供する。BRSRは従来のBRRに代わる包括的な報告基準であり、環境・社会・ガバナンス（ESG）の統合と透明性向上を目的とする。インドの持続可能な開発へのコミットメントを反映し、企業、投資家、政策立案者に機会と課題をもたらす。
English
This paper provides an overview of India's Business Responsibility and Sustainability Reporting (BRSR) framework introduced by SEBI, replacing the earlier BRR. It aims to improve corporate transparency by integrating ESG performance into annual reporting, aligned with India's National Guidelines on Responsible Business Conduct. The paper discusses opportunities and challenges for businesses, investors, and policymakers.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本企業にとって、インド市場での調達や投資先のESG評価にBRSRが影響を与える可能性がある。特にサプライチェーンにおけるScope 3排出量の算定において、インド企業の報告データが有用となる。
In the global GX context
BRSR is India's step toward mandatory ESG disclosure, similar to global trends. For global investors and multinationals, understanding BRSR is crucial for assessing Indian counterparties and supply chain risks.
👥 読者別の含意
🔬研究者:Provides a reference for comparative studies on sustainability reporting frameworks across jurisdictions.
🏢実務担当者:Useful for Japanese companies operating in India or sourcing from Indian suppliers to understand new disclosure requirements.
🏛政策担当者:Illustrates how emerging economies are developing their own ESG reporting standards, potentially influencing global convergence like ISSB.
📄 Abstract（原文）
Business Responsibility and Sustainability Reporting (BRSR) has emerged as a significant milestone in strengthening Environmental, Social, and Governance (ESG) disclosures among Indian companies. Introduced by the Securities and Exchange Board of India (SEBI), BRSR replaces the earlier Business Responsibility Report (BRR) with a more comprehensive and standardized reporting framework. The objective of BRSR is to improve corporate transparency, accountability, and sustainable business practices by integrating environmental, social, and governance performance into annual corporate reporting. The framework is aligned with the National Guidelines on Responsible Business Conduct (NGRBC) and reflects India's commitment toward sustainable development and responsible corporate governance. This review presents an overview of the evolution of BRSR, its reporting framework, major disclosure requirements, and its significance in promoting ESG reporting. The paper also discusses the opportunities created by BRSR for businesses, investors, and policymakers while highlighting the challenges associated with implementation. Overall, BRSR represents an important step toward improving sustainability reporting practices and supporting long-term value creation in Indian businesses. Keywords: Business Responsibility and Sustainability Reporting, BRSR, ESG, Sustainability Reporting, Corporate Governance, Sustainable Development.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://ijcope.org/wp-content/uploads/2026/07/business.pdffirst seen 2026-07-13 06:46:35
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