2023 October

In today’s fast-paced and ever-evolving business landscape, sustainability and responsible business practices have become paramount. With increasing focus on sustainability and Corporate Social Responsibility, BRSR reporting provides a framework for companies to transparently communicate their environmental, social, and governance (ESG) performance. In the current scenario, companies are increasingly demanding to demonstrate their commitment to sustainability,

Introduction: Section 135(1) prescribes certain criterion based on which CSR applicability is decided for any company. Every company to which CSR Criteria is applicable shall constitute CSR committee and needs to comply with other applicable provisions of Companies Act, 2013. Although provisions of Companies Act, 2013 makes it mandatory to spend on CSR, it positively

Introduction In an era marked by pressing environmental and social challenges, the concept of Environmental, Social, and Governance (ESG) has evolved from being a mere buzzword to a global imperative. The need for sustainability, equity, and responsible governance is more apparent than ever. While ESG represents a call to action for the universe, its realization