The BRSR framework requires listed companies to disclose their environmental, social, and governance (ESG) performance, along with other sustainability-related information in their annual reports.

The BRSR framework aims to encourage companies to take responsibility for their social and environmental impact, and to make sustainable development an integral part of their business strategy. It also seeks to enhance transparency and accountability in corporate reporting.

Under the BRSR framework, listed companies are required to report on a set of indicators across four broad themes:

Environment

Social

Governance

Stakeholder Engagement

The indicators cover a range of topics, including climate change, energy consumption, waste management, employee diversity, human rights, board diversity, executive compensation, and community development.

Listed companies are required to disclose their performance against these indicators in their annual reports. They are also required to provide an explanation of their policies, practices, and initiatives related to sustainability and ESG issues.

An Environment and Social Impact Assessment (ESIA) is a process for identifying and evaluating the potential environmental and social impacts of a proposed project or development. ESIA is a crucial tool for ensuring that projects are designed and implemented in a sustainable and responsible manner, and that their potential impacts on the environment and society are identified and managed.

ESIA is a critical process for ensuring that projects are implemented in a sustainable and responsible manner. It helps to identify and address potential environmental and social risks before they occur, and ensures that project developers are held accountable for the impacts of their projects on the environment and society.

It is a comprehensive assessment of water use and management within a building, facility, or organization. The purpose of a water audit is to identify areas where water is being wasted or used inefficiently, and to recommend measures to reduce water consumption and improve water management.

It is a comprehensive assessment of a company's environmental performance over the previous year. The purpose of an environmental audit is to evaluate a company's compliance with environmental regulations and identify opportunities for improvement.

The audit typically involves a review of environmental policies and procedures, an inspection of the company's facilities and operations, and an assessment of the company's environmental management systems.

A safety audit is a systematic review of an organization's safety policies, procedures, and practices to identify potential hazards and risks and assess the effectiveness of safety measures. The purpose of a safety audit is to ensure that an organization is complying with safety regulations, identifying potential safety issues, and taking appropriate corrective actions.