Attrition
Fundamental analysisThe rate at which employees leave.
In plain terms
It shows in employee cost before margin, and in margin before revenue.
1492 terms
Glossary
Every term is defined twice: once the way a filing would put it, and once the way somebody would explain it to you across a table. The second one is usually the one that sticks.
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BRSR
Regulation & taxAlso called: Business Responsibility and Sustainability Report
Business Responsibility and Sustainability Report — the standardised sustainability and governance disclosure SEBI requires from the largest listed Indian companies.
In plain terms
Almost nobody reads it, and parts of it are ordinary business facts: attrition, safety incidents and regulatory penalties, filed under an ESG heading.
ESG
Regulation & taxAlso called: Environmental, social and governance
Environmental, social and governance factors, disclosed in India mainly through the mandatory BRSR filing.
In plain terms
Read it as operational and governance disclosure that happens to sit under this heading. Whether you value sustainability is a separate question from whether attrition and penalties tell you something.