SRSB 50814

ONLINE CERTIFICATE COURSE ON SUSTAINABILITY AND BRSR
Sustainability Reporting Standards Board

The Institute of Chartered Accountants of India
Objectives of the Certificate Course: To understand the current regulatory framework of
Business Responsibility and Sustainability Reporting, analyze disclosures made by Indian
companies, assurance aspects and discuss best practices adopted.
The participants will learn to:
 Build strategies and effectively encourage and/or guide businesses to integrate

sustainability matters into all business practices dealing with strategy, finance,
operations, and communications
 Prepare Business Responsibility and Sustainability Report
 Assess performance of businesses and their value chain partners
 Provide Assurance of Business Responsibility and Sustainability Reports
 Map Business Responsibility and Sustainability Report to Global Reporting Initiative
(GRI) and Integrated Reporting Framework
Who should attend:
This Certificate Course is targeted towards members of ICAI working in both the public and
private sectors, who want to upskill as sustainability practitioners and gain competitive
advantage. This course would impart essential skills and knowledge to enable members to
provide professional services as preparers, assurance providers, risk managers, investment
appraiser of projects in emerging sustainability area.
Duration: 4 hours each for 7 days and 2 hours for 8 th day (including half an hour for Q&A each
day)
Fee: Rs. 5,900/- (Rs. 5,000 + 18% GST)
CPE hours: 30 Structured CPE hours
(25 CPE Hours on completion of course with 80% attendance

(5 CPE Hours shall be granted only after qualifying the Examination)
Registration:
Registration will be on first come-first serve basis. (Registration for online batch can be done
only through Digital Learning platform of ICAI, i.e., https://learning.icai.org/iDH/icai/ )
Refund Policy:
In case refund/admission cancellation request has been received from the member for any
reason, before commencement of the Certificate Course, 10% of Gross fee paid (inclusive of
GST) will be deducted as per norms of ICAI. No refund request will be entertained after
commencement of the batch.
In case, batch has been cancelled by the Board due to unavoidable circumstances, full fees
will be refunded to the member by the Board.
Assessment Examination: Online Assessment Exam will be held within one month of
completion of classes.
Question Paper Pattern:
Type of Question No. of Questions Marks Total Marks

Multiple Choice 60 MCQs 1.5 mark each 90
Questions (MCQs)
Case Studies 1 case study (5 10 marks (2 marks*5 10
MCQs based on case MCQs)
study)
Total 100
Passing Criteria:
The minimum marks required for passing is 50% i.e. 50 marks out of 100.
Eligibility for Examination: 80% Attendance is required to appear in the examination.
Examination Fee: No fee for first assessment exam. A fee of Rs. 500/- each time would be
charged if a candidate is required to re-appear for the examination.
Certificate:
A certificate will be awarded to the members on successful completion of the course and
passing the examination.
Note: It is clarified for information of the members that Certificate Course on BRSR is a
Certificate Course. On successful completion of this Course, a member is awarded a
certificate to this effect. However, a certificate course does not grant any qualification, and
therefore it should not be mentioned by the members as qualification along with their name.
For any clarification, please mail at sustainability@icai.in

Course Syllabus
Online Certificate Course on Business Responsibility and Sustainability Reporting
DAY 1 Introductory Session
Sustainability in the Business Context
Global Developments in Sustainable Development
Emerging trends/ areas in sustainability
United Nations Sustainable Development Goals 2030
Need for Sustainability Reporting
National Guidelines on Responsible Business Conduct, 2018

(NGRBC)
Detailed Analysis of SDGs and NGRBC Linkage
MCA Committee Recommendation and SEBI Circular on Business

Responsibility and Sustainability Reporting (BRSR)
Fiduciary Duties of Directors towards Company’s stakeholders,

community and environmental protection – Section 166 of Companies
Act, 2013
DAY 2 BRSR Disclosures
Best practices and experiences on how companies are integrating

responsible business conduct in their business operations
Comparison of BRR Disclosures and BRSR disclosures
Sustainable Finance and Green Bonds
Business Responsibility & Sustainability Reporting Format –

Comprehensive (format notified by SEBI)
 Section A - General Information of the Company
 Section B – Management and Process Disclosures
 Section C – Performance disclosures on 9 principles
DAY 3 BRSR Disclosures
Guidance Note for Business Responsibility & Sustainability Reporting

Format
Business Responsibility & Sustainability Reporting Format Lite

(Differences from Comprehensive BRSR) as per MCA Report
Guidance Note for Business Responsibility & Sustainability Reporting

Format Lite
Practical aspects around Sustainability Data management
Sustainability Reporting Maturity Model (SRMM) - Version 2.0
DAY 4 BRSR vis-à-vis global frameworks
Case Studies on Business Responsibility and Sustainability Reporting

(BRSR)
Overview of ESG Rating Landscape
Overview of GRI, SASB and IR Frameworks (Global)
Mapping of BRSR with GRI and IR Frameworks
WEF Stakeholder Capitalism Metrics
TCFD Framework
Constitution of International Sustainability Standards Board (ISSB) by

IFRS Foundation
Day 5 Deep dive in Governance Issues and Risk Management
Board composition, responsibilities, and evaluation
Anti-corruption and anti-bribery
Ethics and Codes of Good Corporate Behavior
ESG Governance
Risk Management on Sustainability
Identification and Measurement of sustainability related risk
Risk Assessment, Mitigation and Management Strategy
DAY 6 Materiality Assessment
Navigating materiality in sustainability reporting
Guidance on materiality from global reporting frameworks
The emerging concept of double materiality
Process of materiality assessment
Assurance Aspects
Assurance of Corporate Sustainability Report
Standard on Sustainability Assurance Engagements

(SSAE) 3000 - Assurance Engagements on Sustainability Information
Standard on Assurance Engagements (SAE) 3410 - Assurance
Engagements on Greenhouse Gas Statements
Difference between Limited and Reasonable Assurance
Day 7 Assurance Process and Walk-through of Assurance Reports

Assurance Framework
Assurance Process
Assurance Report Content
Illustrative Examples of Assurance Reports
Role of accountants in helping corporates prepare and promote use of

high-quality comparable, reliable, and relevant BRSR disclosures
Day 8 Social Stock Exchange

Introduction to Social Stock Exchange
Social Enterprises – Not for Profit organization and For Profit Social
Enterprise
Fund raising requirements
Zero Coupon Zero Principal Instruments
Social Audit Standards

Preface to the Social Audit Standards
Framework for the Social Audit Standards
Social Audit Standards (SAS) on all the sixteen thematic areas specified in
SEBI notification

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ONLINE CERTIFICATE COURSE ON SUSTAINABILITY AND BRSR

Sustainability Reporting Standards Board

The participants will learn to:

 Build strategies and effectively encourage and/or guide businesses to integrate

Who should attend:

Fee: Rs. 5,900/- (Rs. 5,000 + 18% GST)

CPE hours: 30 Structured CPE hours

(25 CPE Hours on completion of course with 80% attendance

Question Paper Pattern:

Type of Question No. of Questions Marks Total Marks

Eligibility for Examination: 80% Attendance is required to appear in the examination.

For any clarification, please mail at sustainability@icai.in

Online Certificate Course on Business Responsibility and Sustainability Reporting

DAY 1 Introductory Session

Sustainability in the Business Context

Global Developments in Sustainable Development

Emerging trends/ areas in sustainability

United Nations Sustainable Development Goals 2030

Need for Sustainability Reporting

National Guidelines on Responsible Business Conduct, 2018

Detailed Analysis of SDGs and NGRBC Linkage

MCA Committee Recommendation and SEBI Circular on Business

Fiduciary Duties of Directors towards Company’s stakeholders,

Best practices and experiences on how companies are integrating

Comparison of BRR Disclosures and BRSR disclosures

Sustainable Finance and Green Bonds

Business Responsibility & Sustainability Reporting Format –

DAY 3 BRSR Disclosures

Guidance Note for Business Responsibility & Sustainability Reporting

Business Responsibility & Sustainability Reporting Format Lite

Guidance Note for Business Responsibility & Sustainability Reporting

Sustainability Reporting Maturity Model (SRMM) - Version 2.0

DAY 4 BRSR vis-à-vis global frameworks

Case Studies on Business Responsibility and Sustainability Reporting

Overview of ESG Rating Landscape

Overview of GRI, SASB and IR Frameworks (Global)

Mapping of BRSR with GRI and IR Frameworks

WEF Stakeholder Capitalism Metrics

Constitution of International Sustainability Standards Board (ISSB) by

Day 5 Deep dive in Governance Issues and Risk Management

Board composition, responsibilities, and evaluation

Anti-corruption and anti-bribery

Ethics and Codes of Good Corporate Behavior

Risk Management on Sustainability

Identification and Measurement of sustainability related risk

Risk Assessment, Mitigation and Management Strategy

DAY 6 Materiality Assessment

Navigating materiality in sustainability reporting

Guidance on materiality from global reporting frameworks

The emerging concept of double materiality

Process of materiality assessment

Assurance of Corporate Sustainability Report

Standard on Sustainability Assurance Engagements

Difference between Limited and Reasonable Assurance

Day 7 Assurance Process and Walk-through of Assurance Reports

Assurance Report Content

Illustrative Examples of Assurance Reports

Role of accountants in helping corporates prepare and promote use of

Day 8 Social Stock Exchange