BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORTING (BRSR): A THRIVING FORCE TO UNDERSTAND THE BUSINESS PERFORMANCE: RECOGNIZING THE TRANSITION OF FINANCIAL PROFIT TO ECONOMIC PROFIT TO SOCIAL PROFIT IN THE LIGHT OF ENVIRONMENTAL SUSTAINABLE GOALS

日本語

本論文はインドのBRSR（ビジネス責任・持続可能性報告）フレームワークに焦点を当て、企業報告が財務利益から経済利益、さらに社会的利益へと移行する過程を分析する。環境目標達成における持続可能性報告の役割を理論的に検討する。

English

This paper examines India's BRSR framework, analyzing the transition of corporate reporting from financial profit to economic profit and social profit in light of environmental sustainability goals. It discusses the role of sustainability reporting in driving business performance.

日本のGX文脈において

BRSRはインド証券取引委員会（SEBI）が義務付けた報告枠組みであり、日本企業がインド市場で事業を行う際、同様の開示基準を理解する参考となる。ただし、日本のSSBJや有報とは直接の関連は薄い。

In the global GX context

BRSR is a mandatory sustainability reporting framework in India, comparable to global standards like TCFD and ISSB. This paper explores how such frameworks shift corporate focus towards social and environmental value, offering insights for global disclosure scholarship.