Partners in Change

Guide to Better Disclosure

Manual on disclosure cover

Detailed analysis of disclosure by top listed companies in India in their Business Responsibility Reports (BRR) has revealed that the quality of disclosure is far from what is expected from the most established and successful enterprises in the country. The Guide to Better Disclosure attempts to define the intent behind each question in the BRR and thereby enhance the quality of disclosure. The guide is based on the responses from companies to the questions in BRR in the past two financial years (2012-13 and 2013-14). It aims to help businesses improve the quality of disclosure and keep intact the intent of the BRR.