The BRSR Framework: Towards Ethical and Sustainable Corporate Governance In May 2021, the Securities and Exchange Board of India (“SEBI”) introduced the Business Responsibility and Sustainability Reporting (“BRSR”) framework. As the first mandatory Environmental, Social and Governance (“ESG”) disclosure framework in India, BRSR prioritises transparency, accountability, and sustainable business practices. This article provides an overview of the BRSR framework, its relevance and shortcomings, along with a comparative analysis with similar rules in other jurisdictions. Read More: https://www.psalegal.com/the-brsr-framework-towards-ethical-and-sustainable-corporate-governance/