Tag

#sebi-lodr

BRSR & ESG

BRSR Applicability FY 2025-26: Who Files, Assures and Can Skip It

Three separate market-capitalisation thresholds now decide your BRSR obligation, and they no longer move together. A layer-by-layer applicability test for FY 2025-26, with the LODR regulation and SEBI circular references to cite in a board note.

BRSR & ESG

Unsolicited ESG Ratings and Your Regulation 30 Disclosure Duty

Between 1 and 18 September 2026 at least six large listed entities filed stock exchange intimations about ESG ratings they never commissioned. What Regulation 30 requires, how to draft the one-page intimation, and what to tell the board before the AGM.