PAPER 2 : SUSTAINABLE DEVELOPMENT AND SUSTAINABILITY REPORTING (100 MARKS)

1 Fundamentals of Sustainable Development

i Origin

ii Key terms

iii Need for sustainability

iv Decoding Sustainable Development

v Benefits of integrating sustainability in business

vi State of sustainability in current business planning

2 Sustainability Reporting in India

i National Guidelines on Responsible Business Conduct, 2018 (NGRBC)

Background and Structure

Nine Principles of NGRBC

Linkage with the Sustainable Development Goals (SDGs)

ii Sustainability Reporting Standards Board of ICAI

iii Social Stock Exchange and Institute of Social Auditors of India

3 Business Responsibility and Sustainability Reporting (BRSR) in India

i Business Responsibility and Sustainability Report issued by Committee on Business Responsibility Reporting of Ministry of Corporate Affairs

ii Securities Exchange Board of India (SEBI) Circular on Business Responsibility and Sustainability Reporting (BRSR)

iii Business Responsibility and Sustainability Reporting (BRSR) Disclosures

iv Sustainability Reporting Maturity Model (SRMM), ICAI

v Overview of Format of Business Responsibility and Sustainability Reporting (BRSR) Lite

4 Global Trends in Sustainability Reporting

i United Nations Sustainable Development Goals (UNSDG) and Reporting

Objective

Structure

The 17 Sustainable Development Goals (SDGs)

il Overview of Key Global Sustainability Reporting Standards and Frameworks

ili International Sustainability Standards Board (ISSB) and overview of its Sustainability Reporting Standards

i Overview of Assurance Standards on sustainability

ii Types of Assurance: Limited vs. Reasonable