UPSC Prelims 2025·GS1·economy·money and banking

Consider the following statements : I. The Reserve Bank of India mandates all the listed companies in India to submit a Business Responsibility and Sustainability Report (BRSR). II. In India, a company submitting a BRSR makes disclosures in the report that are largely non-financial in nature. Which of the statements given above is/are correct?

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Last updated 23 May 2026, 3:31 pm IST
  1. AI only
  2. BII onlyCorrect
  3. CBoth I and II
  4. DNeither I nor II

Explanation

Analyzing statements about Business Responsibility and Sustainability Report (BRSR): I. RBI mandates all listed companies to submit BRSR: Incorrect. It is SEBI (Securities and Exchange Board of India), not RBI, that mandates BRSR for the top 1000 listed companies by market capitalization. II. Companies submitting BRSR make largely non-financial disclosures: Correct. BRSR focuses on Environmental, Social, and Governance (ESG) parameters, which are predominantly non-financial in nature, including sustainability practices, social impact, governance structures, and stakeholder engagement. BRSR replaced the earlier Business Responsibility Report (BRR) and provides a more comprehensive framework for sustainability reporting by Indian companies.
economy: Consider the following statements : I. The Reserve Bank of India mandates all the listed companies in India to submit a
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