BRR to BRSR : A Shifting Paradigm of Sustainability Reporting in India

Authors

  • Deepak Kumar Nama  Ph.D. Research Scholar (JRF), Department of Commerce, Devi Ahilya Vishwavidayalaya, Indore, Madhya Pradesh, India Add: At Research Centre of PMB Gujrati Commerce College, Indore, Madhya Pradesh, India
  • Dr. Ranjana Kanungo  Assistant Professor, Sica College, Devi Ahilya Vishwavidayalay, Indore, Madhya Pradesh, India

Keywords:

Corporate Sustainability, Corporate Sustainability Reporting, BRR, B RSR

Abstract

On particularly large international corporations, accountability pressures have rapidly increased in recent years. The increased demand for transparency stems from two different directions that potentially converge in terms of topics and target audiences: the expansion of corporate governance accountability requirements to cover staff-related, ethical issues and the expansion of sustainability reporting beyond just environmental concerns to include social and financial concerns. A new type of reporting known as sustainability reporting is the result of the sustainability movement. This style of reporting is well-liked and has recently become more popular among Indian corporations and researchers. This paper aims to investigate the development of sustainability reporting in the Indian corporate environment. Despite the fact that India is still in the early stages of sustainability reporting, stakeholders and regulatory organisations are pressing businesses to provide stronger non-financial performance reporting. This paper will also explain why Business reposnsibiliy and sustainability Report (BRSR), a new sustainability reporting standard, was adopted in place of Business Responsibility Report (BRR). The research to date supports the idea that the Indian government adopted various sustainability reporting rules prior to BRR, indicating that sustainability reporting was not solely introduced in India through BRR to BRSR.

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International Journal of Scientific Research in Science and Technology

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Published

2023-02-28

Issue

Volume 10, Issue 1, January-February-2023

Section

Research Articles

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How to Cite

[1]
Deepak Kumar Nama, Dr. Ranjana Kanungo "BRR to BRSR : A Shifting Paradigm of Sustainability Reporting in India" International Journal of Scientific Research in Science and Technology(IJSRST), Online ISSN : 2395-602X, Print ISSN : 2395-6011,Volume 10, Issue 1, pp.659-668, January-February-2023.