ESG Oversight & BRSR Core Framework

SEBI Business Responsibility and Sustainability Reporting (BRSR Core), ESG disclosures, and climate risk.

Target: EPFO APFC 2026•Topic-Level RAG Context Active•Model: Nemotron 3.5 Lightning 30B / 120B

Topic Overview

SEBI Business Responsibility and Sustainability Reporting (BRSR Core), ESG disclosures, and climate risk.

Key Syllabus Concepts

SEBI BRSR Core Principles (9 Principles under NVGs)
Mandatory ESG Assurance for Top 1000 Listed Entities in India
Board Responsibility for Environmental Impact, Carbon Footprint & Greenwashing Risks
Social Audit, Supply Chain ESG Due Diligence, and Stakeholder Governance

High-Yield Important Points & Rules

💡 BRSR Core mandates reasonable assurance on 9 key performance indicators including water, energy, and GHG emissions.
💡 Governance in 2026 APFC syllabus focuses on Corporate ESG, NOT generic Indian political constitution.

Historical UPSC EPFO PYQ Relevance

2 Matched PYQs

2025•EPFO APFC•General Ability Test• Q.32

Full Question

Fiscal Health Index 2025 published by the NITI Aayog provides a comprehensive assessment of fiscal health of 18 major States based on which of the following key sub-indices?

Quality of expenditure

Debt index

Debt sustainability

Fiscal prudence

Revenue mobilisation

2017•EPFO EO/AO•General Ability Test• Q.49

Full Question

Panchayats (Extension to the Scheduled Areas) Act, 1996 permits self- governance of natural resources by

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