Question 1

Which companies must file a BRSR?

Accepted Answer

The Business Responsibility and Sustainability Report is mandatory for the top 1,000 listed companies by market capitalisation, filed as part of the annual report. It captures performance across nine principles with quantitative ESG metrics, and the BRSR Core indicators are subject to phased assurance.

Question 2

What is CSR spending obligation under the Companies Act?

Accepted Answer

A company meeting any of the thresholds — net worth ₹500 crore, turnover ₹1,000 crore, or net profit ₹5 crore — must spend at least 2% of its average net profit of the preceding three years on CSR, through a board CSR committee and policy, with unspent amounts transferred to specified funds or escrow.

Question 3

What are Scope 1, 2 and 3 emissions?

Accepted Answer

Scope 1 covers direct emissions from owned sources; Scope 2 covers indirect emissions from purchased electricity, steam and cooling; Scope 3 covers all other value-chain emissions (suppliers, logistics, product use, travel). BRSR Core and most net-zero commitments require measuring all three.

Question 4

What is the difference between ESG assurance and an ESG rating?

Accepted Answer

Assurance is an independent practitioner's opinion on whether reported ESG data is reliable and prepared per a stated framework. A rating is a third-party agency's assessment of ESG risk or performance used by investors. We provide assurance and advise on improving the inputs that drive ratings.

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