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CSR & BRSR - Coggle Diagram
CSR & BRSR
P
CSR
MoCA
amended CSR rules
allow companies to set off
CSR expenditure
above required 2% expenditure
in any fiscal year
new amendment restricts
companies from authorizing
either
Sec 8 company
company objective
purpose of promoting
charitable causes
applies profits to promoting
prohibited from
distributing dividends to shareholders
registered public charitable trust
to conduct CSR projects
on their behalf
BRSR
Business Responsibility and Sustainability Reporting
SEBI
proposed voluntary format for BRSR
Under BRSR
reporting guidelines
companies
will have to declare
their R&D spends
on improving envir
and social outcomes
ESG reporting
Environmental, social and governance
requires org to demonstrate
integration of sustainable development practices
in their operations