Integrated Reporting by Listed Entities

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..... ent of submission of Business Responsibility Report ( BRR ) for top 500 listed entities under Regulation 34(2)(f) of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 ( SEBI LODR ). The key principles which are required to be reported by the entities pertain to areas such as environment, governance, stakeholder s relationships, etc. 2. Today an investor seeks both financia .....

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..... and other information that is material to investors decisions. 4. In this regard, the International Integrated Reporting Council ( IIRC ) has prescribed following Guiding Principles which underpin the preparation of an integrated report, specifying the content of the report and how information is to be presented: Strategic focus and future orientation: An integrated report should provid .....

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..... ively affect the organization s ability to create value over the short, medium and long term Conciseness: An integrated report should be concise Reliability and completeness: An integrated report should include all material matters, both positive and negative, in a balanced way and without material error Consistency and comparability: The information in an integrated report should be pres .....

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..... 03/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf 7. It has been observed that certain listed entities in India and other jurisdictions have been making disclosures by following the principles of integrated reporting. Towards the objective of improving disclosure standards, in consultation with industry bodies and stock exchanges, the listed entities are advised to adhere to the following: .....

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..... he same in their Annual Report. 8. This circular is issued in exercise of the powers conferred under Section 11 read with Section 11A of the Securities and Exchange Board of India Act, 1992. 9. This circular is available on SEBI website at www.sebi.gov.in under the category Legal Framework . Yours faithfully, Prasanta Mahapatra General Manager Tel. No.: 022-26449313 .....

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