Unlike environmental reporting, which often relies on measurable indicators such as emissions, energy consumption or water use, social disclosures are more complex. They involve issues relating to stakeholder engagement, labour conditions, human rights, community development, consumer protection and inclusive growth.
Although social issues are spread across several principles under BRSR, this report does not attempt to analyse all social principles. The purpose of this report is to examine how social and consumer-related information is disclosed under the BRSR framework and to assess whether the current reporting format captures information useful for evaluating companies' social responsiveness and responsible business conduct.
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