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UPSC Prelims 2025 Paper-I 📅 25 May, 2025

Consider the following statements:
I. The Reserve Bank of India mandates all the listed companies in India to submit a Business Responsibility and Sustainability Report (BRSR).
II. In India, a company submitting a BRSR makes disclosures in the report that are largely non-financial in nature.

Which of the statements given above is/are correct?

A
I only
B
II only
C
Both I and II
D
Neither I nor II
Result Summary
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UPSC Prelims
2025 • 25 May, 2025 • Paper-I
Consider the following statements:
I. The Reserve Bank of India mandates all the listed companies in India to submit a Business Responsibility and Sustainability Report (BRSR).
II. In India, a company submitting a BRSR makes disclosures in the report that are largely non-financial in nature.

Which of the statements given above is/are correct?
Correct Answer
II only
Statement I is incorrect because BRSR is mandated by the Securities and Exchange Board of India (SEBI), not the RBI. Statement II is correct; BRSR focuses on ES......
Ref/Book : UPSC Prelims 2025
Ref. Subject Economy
Chapter -
Ref. Topic Corporate Governance
Pg. No -
💡 Analysis & Explanation
Introduction ▼
Statement I is incorrect because BRSR is mandated by the Securities and Exchange Board of India (SEBI), not the RBI. Statement II is correct; BRSR focuses on ESG (Environmental, Social, and Governance) parameters, which are non-financial disclosures.
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