BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORTING: FROM THE CASTE LENS
It is not surprising that caste does not find its deserving mention in the BRSR framework. The SEBI framework is a dilution, even when one looks at the BRR framework that the NGRBC proposed in Annexure 3. Worse, ISO 26000 makes explicit mention of Caste as a basis for discrimination. The Indian narrative borrowed a lot from ISO 26000, but fails to incorporate the indigenous institution of discrimination in its reporting framework. There is still a long way to go for this to happen.
BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORTING: FROM THE GENDER LENS
The BRSR guidelines refer to the NGRBC and define Vulnerable and Marginalized groups. While this is cross-cutting guidelines applicable across all questions of BRSR, the BRSR contains several questions where gender disaggregation has been asked for specifically. However, despite the existence of national laws and regulations requiring women to be well represented in organizations, the BRSR does address this by mentioning a baseline companies should have achieved/strive to achieve. It does not acknowledge the presence of a ‘third gender’ and only mentions ‘others’ apart from the binary genders.