Dynamics in Accounting: An Exploration of Sustainability with Special Reference to Business Responsibility and Sustainability Report (BRSR) in India

Authors

  • BANERJEE D Assistant Professor, Department of Commerce, Naba Ballygunge Mahavidyalaya, Kolkata, INDIA

Keywords:

Accounting, Accounting and Reporting, Social Accounting, sustainability Accounting, SEBI, BRSR

Abstract

Accounting is a dynamic area. In the fast-changing world sustainability accounting has become an important tool for an organization to create value and sustain. Sustainability accounting has been talk of the town for a long time, however there has been no hard and fast rule regarding its applicability. After crossing several waves of agreement and disagreement now we are in a situation where sustainability accounting cannot be considered to be a thing of fancy. Recent guidelines issued by SEBI stipulated a new framework called Business Responsibility and Sustainability Report (BRSR), which is mandatory from Financial Year 2022-23. The paper attempts to examine the pros and cons of the BRSR and see its effectiveness towards sustainability accounting.

References

Business Responsibility Reporting (2013): An Analysis of Top 100 BSE and NSE listed companies, KPMG, July 2013, pp 5- 13.

Singha Charu (2021), ‘A Study on ESG investments and millennial investors in India’, International Journal of Creative Research Thoughts.

• www.mca.gov.in

• www.sebi.gov.in

• https://www.sebi.gov.in/legal/circulars/may-2021/business-responsibility-and sustainability-reporting-by-listed-entities_50096.html

• https://designmyreport.com/blog/2022-BRR-to-BRSR.php

• https://theconversation.com/what-is-sustainability-accounting-what-does-esg-mean-we-have-answers-150996.

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Published

2024-05-02

How to Cite

BANERJEE, D. (2024). Dynamics in Accounting: An Exploration of Sustainability with Special Reference to Business Responsibility and Sustainability Report (BRSR) in India. Journal of Academic Advancement, 1(01), 13–16. Retrieved from https://jaa.kbsaa.org/index.php/j/article/view/3

Issue

Vol. 1 No. 01 (2022): Jan-Jun

Section

Research Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Research Articles in 'Journal of Academic Advancement' are Open Access articles published under the Creative Commons CC BY License Creative Commons Attribution 4.0 International License http://creativecommons.org/licenses/by/4.0/. This license allows you to share – copy and redistribute the material in any medium or format. Adapt – remix, transform, and build upon the material for any purpose, even commercially.