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Finin2min Part 2

SEBI BRSR, Assurance and ESG Ratings

Searchable publication index for SEBI BRSR, Assurance and ESG Ratings.

30 pages

BRSR applicability and format

Gender and wage indicators

Open-ness of business and supplier payments

Value-chain boundary and estimation

Assurance evidence and management representation

SEBI LODR Regulation 34 interface

ESG Rating Provider registration

ERP rating process and conflict controls

ERP disclosure and rating rationale

Subscriber-pays and issuer-pays models

Master Circular for ESG Rating Providers, 2025

BRSR Core nine attributes

SEBI 2026 ERP working-group change watch

Green debt security framework

Sustainability-linked debt disclosure

Climate-risk governance and financial statements

Companies Act Board report and CSR interface

Ind AS provisions and contingent liabilities

Carbon credit accounting and tax interface

Greenwashing and advertising risk

Supply-chain due diligence

Business and human-rights policy

Reasonable assurance glide path

Audit committee and Board oversight

Value-chain ESG disclosures

Greenhouse gas Scope 1 and Scope 2

Water withdrawal, consumption and discharge

Waste generated, recovered and disposed

Energy intensity and renewable energy

Employee safety and social indicators