Module 1 : Introduction to Sustainability and Reporting Frameworks – I 15 Hours
1. Meaning and Evolution of Sustainability
2. Sustainability in Business and Corporate Responsibility
3. Triple Bottom Line – People, Planet, Profit
4. ESG Concepts and Relevance to Accounting and Finance
5. United Nations Sustainable Development Goals (SDGs)
6. National Guidelines on Responsible Business Conduct (NGRBC)
7. Need and Benefits of Sustainability Reporting

Module 2 : Introduction to Sustainability and Reporting Frameworks – I 15 Hours
1. Evolution of Sustainability Reporting in India
2. Business Responsibility Report (BRR) vs. BRSR
3. Structure of BRSR – Section A, B and C
4. Principle-wise BRSR Disclosures
5. Sustainability Indicators – Environmental, Social and Governance
6. Introduction to Materiality Assessment
7. Assurance and Future Trends in Sustainability Reporting