SEBI BRSR & GRI Standards A comphrehensive Linkage Framework 5 6

Описание: This presentation delivers a comprehensive and structured analysis of India’s SEBI Business Responsibility and Sustainability Reporting (BRSR) framework and its strategic alignment with the Global Reporting Initiative (GRI) Standards, positioning this linkage within the evolving global ESG reporting ecosystem. It begins by tracing the evolution of corporate reporting—from traditional financial disclosure to integrated and sustainability-first reporting—highlighting the growing emphasis on transparency, accountability, and long-term value creation.
The presentation explains the foundations, architecture, and global relevance of the GRI Standards, alongside the regulatory intent, scope, and structure of the BRSR framework. Particular attention is given to the three-section architecture of BRSR—Section A (General Disclosures), Section B (Management and Process Disclosures), and Section C (Principle-wise Performance Disclosures)—demonstrating how organizational context, governance systems, and measurable ESG outcomes are systematically disclosed.
A central focus is the detailed mapping of the nine BRSR principles to corresponding GRI Universal and Topic Standards. This mapping illustrates how ethical governance, human rights, employee well-being, environmental stewardship, inclusive growth, responsible public policy advocacy, and customer responsibility are translated from policy commitments into globally comparable performance indicators. Cross-cutting themes such as materiality assessment, stakeholder engagement, assurance, and value-chain responsibility further reinforce disclosure credibility and mitigate ESG risks.Overall, the presentation positions the BRSR–GRI linkage as a strategic bridge between India’s domestic regulatory requirements and international ESG best practices.It enhances global comparability, investor confidence, and access to international capital, while transforming sustainability reporting from a compliance-driven exercise into a strategic tool for resilience and responsible value creation.
@SEBI BRSR, GRI Standards, @ESG reporting, @BRSR, @SDG mapping, @BRSR GRI linkage, @Sustainability reporting India, @GRI SDG mapping, @Materiality assessment, @Sustainable finance India, @BRSR tutorial, @GRI mapping matrix, @BRSR, @GRI, @ESGIndia
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0:00 Introduction
1:51 Evolution of Corporate Reporting
3:28 About GRI Standards
4:56 G R I Standards Architecture
6:24 Why GRI Standards Matter
8:01 About SEBI and the BRSR Framework
9:37 BRSR Structure Overview
11:13 SEBI Business Responsibility and Sustainability Reporting (BRSR) Framework
12:54 Evolution of Sustainability Reporting
14:24 Section A Overview: Corporate Identity and Operations
15:58 BRSR Framework Architecture
17:34 Corporate Details & Structure
19:08 Business Activities: Products and Services Portfolio
20:44 Operational Footprint and Market Reach
22:20 Employees and Workers: Comprehensive Demographics
23:53 Management Disclosures: Governance Foundation
25:28 Policies Across Nine Principles
27:06 Sustainability Governance Architecture
28:44 Monitoring, Assessment and Assurance Processes
30:30 Stakeholder identification and engagement framework
32:12 Section C: Principle-wise Performance Disclosures - Alignment with GRI Standards
33:38 Principle 1: Ethics, Transparency and Accountability
35:55 Principle 2: Safe and Sustainable Products and Services
38:12 Principle 3: Employee Well-being and Development
40:59 Principle 4: Stakeholder Engagement and Responsiveness
43:32 Principle 5: Human Rights Protection and Promotion
46:19 Principle 6: Environmental Stewardship
49:24 Principle 7: Responsible Public Policy Advocacy
52:17 Principle 8: Inclusive Growth and Equitable Development
55:22 Principle 9: Customer Value and Responsibility
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References: https://www.globalreporting.org/media... R I_linkage_doc.pdf
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