Taxmann’s ESG & BRSR Reporting by Kishor M Parikh – 1st Edition 2023.

Taxmann’s ESG & BRSR Reporting by Kishor M Parikh – 1st Edition 2023.

Description

The first dedicated book on the subject of Environmental, Social and Governance (ESG) and Business Responsibility & Sustainability Reporting (BRSR) provides a comprehensive overview of the following:

• Key Concepts
• Practices
• Challenges

It discusses the format of BRSR and guides companies to understand the scope of disclosures. It combines insights and perspectives from sustainability reporting, corporate governance, and responsible investment.

The book is designed to help finance/governance/sustainability professionals, business leaders, investors, regulators, and anyone keen to understand the significance of ESG issues and effective reporting.

The Present Publication is the latest 2023 edition and has been amended up to September 2023. This book is authored by Kishor M Parikh, with the following coverage:

• Environmental, Social and Governance (ESG)
  • Global Risks
  • Concept of ESG
  • Environmental Awareness in the Vedic Literature
  • Recent Global Updates
  • Advantages of Incorporating ESG Standards
  • Practical Challenges of ESG Reporting
  • ESG & the Accounting Profession
  • ESG Investing an Evolving Concept in India
  • ESG Disclosure Regulations and Mandatory ESG Reporting at a Global Level
  • Case Study
• Sustainability
  • What is Sustainability
  • Triple Bottom Line: People, Planet and Profit
  • Benefits of Sustainability Reporting
  • Global Scenario of ESG Development Goals
  • Sustainable Development Goals (SDG)
• Global ESG Reporting Framework
  • Climate Disclosure Standards Board (CDSB)
  • International Integrated Reporting Council (IIRC)
  • Sustainability Accounting Standards Board (SASB)
  • Task Force on Climate-related Financial Disclosures (TCFD)
  • Value Reporting Foundation (VRF)
  • International Sustainability Standards Board (ISSB)
  • Global Reporting Initiative (GRI)
• Social Stock Exchange
  • Background
  • SSE-SEBI Recommendations and Analysis
  • Social Stock Exchange under the Regulatory Ambit of SEBI
  • Self-Regulatory Organization (SRO)
  • Social Stock Exchange at the Global Level
  • Governance Disclosures
  • Financial Disclosures
• Audit and Assurance
  • What is Sustainability Assurance?
  • Advantages of Sustainable Assurance
  • Types of Assurance
  • Sustainability Information Assurance Standard
  • Role of Audit Committee
  • What is a Social Audit?
  • Types of Social Audits
  • Who can Perform a Social Audit in India
  • Social Audit Standards in India
  • Difference between Financial Reporting and Sustainable Reporting
• Business Responsibility & Sustainability Reporting (BRSR)
  • Events that Lead to the Development of Business Responsibility and Sustainability Reporting (BRSR)
  • National Voluntary Guidelines (NVG)
  • National Guidelines on Responsible Business Conduct (NGRBC)
  • Practical Challenges of BRSR Adoption in India
  • Guidance Note for Business Responsibility and Sustainability Reporting Format (BRSR)
  • Assurance & Structure of ESG Disclosures
    • Assurance
    • Structure of BRSR Reporting
• BRSR Lite
  • Structure of BRSR Lite

Details