Consider the following statements I The Reserve Bank of India mandates all the listed companie...........

Indian Economic System 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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UPSC CSE 2025 (General Studies-1)

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I only

II only

Both I and II

Neither I nor II

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Explanation:

- Statement I

- Incorrect. The Reserve Bank of India does not mandate the submission of the Business Responsibility and Sustainability Report (BRSR). This mandate comes from the Securities and Exchange Board of India (SEBI) for certain listed companies.

- Statement II

- Correct. The BRSR requires companies to make disclosures that are largely non-financial, focusing on environmental, social, and governance (ESG) aspects.

- Correct Answer: Option 2, II only