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.
Showing 2 terms
Environmental, social and governance factors, disclosed in India mainly through the mandatory BRSR filing.
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.
Business Responsibility and Sustainability Report — the standardised sustainability and governance disclosure SEBI requires from the largest listed Indian companies.
Almost nobody reads it, and parts of it are ordinary business facts: attrition, safety incidents and regulatory penalties, filed under an ESG heading.