The Institute of Chartered Accountants of India (ICAI) has a strong tradition of service to the country towards sustainable as well as economic development. ICAI, as a partner in Nation Building, had constituted Sustainability Reporting Standards Board (SRSB) in February 2020 with the mission to formulate comprehensive, globally comparable, and understandable standards for measuring and disclosing non-financial information about an entity’s progress towards United Nations Sustainable Development Goals (SDG) 2030. ICAI strives to bring sustainability reporting and thinking within mainstream business practices both in the public and private sectors. ICAI through SRSB is taking proactive steps to not only identify and develop opportunities for Chartered Accountants in Sustainability Reporting but also to enhance knowledge, upskill and train members by conducting workshops, seminars, and certificate course, publish technical literature on various important topics within the sustainability domain. Further, in its endeavour to promote sustainability reporting ecosystem in the country which would lead to greener low-carbon economy, the Institute is working on two crucial aspects. Firstly, to promote compliance with existing accounting and sustainability related disclosure requirements. Secondly, to strengthen assurance framework to build a solid bridge between sustainability related risks and corporate financial reporting.

1. Online Certificate Course on Business Responsibility and Sustainability Reporting (BRSR).
2. Background Material on Sustainability & Business Responsibility & Sustainability Reporting (BRSR) Revised Edition 2024
3. Compendium of Social Audit Standards
4. Sustainability Reporting Maturity Model (SRMM) – Version 2.0
5. A Primer on the Concept of Social Stock Exchange
6. Standard on Sustainability Assurance Engagements (SSAE) 3000, Assurance Engagements on Sustainability Information
7. FAQs on Sustainability Reporting – Heart of Good Governance.
8. Sustainability Reporting Maturity Model (SRMM) – Version 1.0
9. Standard on Assurance Engagements (SAE) 3410 – Assurance Engagements on Greenhouse Gas Statements
10. Sustainable Development Goals – Accountants Creating Sustainable World Part – 3
11. Sustainable Development Goals – Accountants Creating Sustainable World Part – 2
12. Sustainable Development Goals – Accountants Creating Sustainable World – Part-1
13. ICAI Sustainability Reporting Awards and ICAI International Sustainability Reporting Awards

Link – https://www.icai.org/post/sustainability-reporting-standards-board