CAG integrates Sebi's ESG criteria into govt audits

The BRSR framework mandates top 1,000 listed companies to comply with a broad set of reporting requirements covering various ESG aspects. These include disclosures on environmental resource management, emissions, biodiversity, climate change mitigation and adaptation. These also cover social aspects, such as employee well-being, community engagement, human rights, and governance factors, including board diversity, ethics, anti-corruption measures, and risk management.