BRSR format was specified by SEBI vide circular no SEBI/HO/CFD/CMD-2/P/CIR/2021/562 dated 10th May 2021 which contains nine principles that cover a company's ESG (Environment, Social and Governance) performance.
source https://www.caclubindia.com/articles/business-responsibility-and-sustainability-reporting-brsr-48012.asp
source https://www.caclubindia.com/articles/business-responsibility-and-sustainability-reporting-brsr-48012.asp
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