The Business Responsibility and Sustainability Report (BRSR) is a new format of reporting on environmental, social and governance (ESG) aspects of business introduced by the Securities and Exchange Board of India (SEBI). It aims to provide a comprehensive and standardized disclosure framework for the top 1000 listed companies in India, covering various aspects such as climate change, resource efficiency, human rights, social welfare, governance and ethics. The BRSR is mandatory for these companies from the financial year 2022-23 onwards.
The BRSR is important because it reflects the growing awareness and demand for ESG performance and accountability from various stakeholders, such as investors, customers, regulators, employees and society at large. It also aligns with the global trends and best practices in ESG reporting, such as the Sustainable Development Goals (SDGs), the Task Force on Climate-related Financial Disclosures (TCFD) and the Global Reporting Initiative (GRI) standards. The BRSR will help the companies to communicate their ESG strategy, actions and impacts in a transparent and consistent manner, and also enable the stakeholders to assess and compare their ESG performance.
How is BRSR different from other ESG reporting frameworks?
The BRSR is different from other ESG reporting frameworks in several ways. Some of the key features of the BRSR are:
- It is based on the ‘comply or explain’ principle, which means that the companies have to either comply with the disclosure requirements or explain the reasons for non-compliance.
- It has a quantitative as well as a qualitative approach, which means that the companies have to report both numerical data and narrative information on their ESG performance.
- It has a sector-specific as well as a generic approach, which means that the companies have to report on some indicators that are relevant to their specific sector, as well as some indicators that are applicable to all sectors.
- It has a forward-looking as well as a backward-looking approach, which means that the companies have to report not only on their past performance, but also on their future plans and targets on ESG aspects.
- It has a materiality assessment, which means that the companies have to identify and prioritize the ESG issues that are most significant for their business and stakeholders.
What are the benefits and challenges of implementing BRSR?
The benefits of implementing BRSR are manifold. Some of the potential benefits are:
- It will help the companies to improve their ESG performance and reputation, and gain a competitive edge in the market.
- It will help the companies to attract and retain investors, customers, employees and other stakeholders who value ESG aspects of business.
- It will help the companies to comply with the regulatory requirements and expectations on ESG disclosure.
- It will help the companies to contribute to the national and global goals of sustainable development and climate action.
The challenges of implementing BRSR are also significant. Some of the possible challenges are:
- It will require the companies to invest time, money and resources to collect, analyze and report on a large amount of ESG data and information.
- It will require the companies to adopt a holistic and integrated approach to ESG management, involving various functions and levels of the organization.
- It will require the companies to ensure the quality, reliability and comparability of their ESG data and information.
- It will require the companies to engage with their stakeholders and address their expectations and feedback on their ESG performance.
![gain Rise in Gold Rate in India After Falling Rs 21,200/24K; Will Gold Price Today Jump or Drop on 28 March? By Harshika Yadav Published: Saturday, March 28, 2026, 6:55 [IST] preference Add as a preferred source on Google Gold rates in India witnessed a modest recovery on March 27, 2026, after a sharp fall in the previous session, indicating a cautious stabilisation in the bullion market. The yellow metal had dropped by Rs 212 per gram (or Rs 21,200 per 100 grams) of 24 Karat (24K) earlier, but managed to regain some ground. Gold Price Updates as US-Iran Tensions Ease; Pakistan, Turkiye & Egypt Step Up Mediation Efforts The rise in yellow metal follows easing geopolitical concerns after US President Donald Trump signalled a delay in potential military action against Iran's energy infrastructure by 10 days, pushing the deadline to April 6. This development, along with ongoing diplomatic efforts, has helped support safe-haven demand. gold Rate Today Further adding to market sentiment, Pakistan's Foreign Minister Ishaq Dar confirmed that Islamabad is acting as an intermediary between the United States and Iran, relaying messages as part of efforts to de-escalate tensions. Countries like Türkiye and Egypt are also reportedly supporting the mediation process, offering some relief to global financial markets. Gold Rate in India: Check Latest 22K, 24K & 18K Gold Prices Per Gram 24 Karat Gold Rate Today in India In the 24 Karat segment, at the time of writing, the rate for 1 gram stood at Rs 14,471, rising by Rs 16 from Rs 14,455. For 8 grams, the price increased to Rs 1,15,768, up by Rs 128. The rate for 10 grams climbed to Rs 1,44,710, reflecting a gain of Rs 160, while 100 grams of 24 Karat gold were priced at Rs 14,47,100, marking an increase of Rs 1,600. 22 Karat Gold Rate Today in India The price of one gram of 22K stood at Rs 13,265, gaining Rs 15 from the previous session. For 8 grams, the rate rose to Rs 1,06,120, registering an increase of Rs 120. The cost of 10 grams advanced to Rs 1,32,650, up by Rs 150, while 100 grams were priced at Rs 13,26,500, reflecting a gain of Rs 1,500. 18 Karat Gold Rate Today in India The rate for one gram of 18K stood at Rs 10,853, up by Rs 12. For 8 grams, the price moved up to Rs 86,824, marking a gain of Rs 96. The rate for 10 grams climbed to Rs 1,08,530, increasing by Rs 120, while 100 grams were valued at Rs 10,85,300, reflecting an uptick of Rs 1,200. Latest MCX Gold Price In the domestic futures market, gold on the Multi Commodity Exchange (MCX) held firm above the Rs 1,44,500 level as per latest trading record, supported largely by the weakness in the Indian rupee, which continues to cushion local prices despite global volatility. Latest Spot Gold Rate The rebound in domestic gold rates comes alongside a recovery in international markets, where gold moved above the $4,400 per ounce mark. What Lies Ahead for Gold Prices? Check Gold Rate Prediction Jateen Trivedi, VP - Research Analyst (Commodity and Currency), LKP Securities, said, "Gold remained slightly positive, trading above $4,425 with highs near $4,475, supported by initial optimism around US-Iran talks. However, the sharp rise in crude continues to signal underlying market stress and inflation risks." From a technical perspective, he explained, "Technically, support is seen near Rs 1,42,000, while resistance is placed around Rs 1,46,500. Overall, gold is expected to remain volatile with limited upside unless clarity emerges on inflation and geopolitics."](https://keralanews247.com/wp-content/uploads/2026/03/rupee-and-dollar-scaled-350x250.png)
