To promote the standardised practices in preparation of Board's Report, the ICSI has issued SS-4 effective from 1st October 2018 for Voluntary adoption by the Companies.
BRSR format was specified by SEBI vide circular no SEBI/HO/CFD/CMD-2/P/CIR/2021/562 dated 10th May 2021 which contains nine principles that cover a company's ESG (Environment, Social and Governance) performance.
Analysis on - SEBI (Listing obligations and disclosure requirements) (Sixth Amendment) Regulations, 2022
Section 100 of the Companies Act, 2013 empowers the shareholders fulfilling few criteria to call for an EGM