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Infosys ESG BRSR Comparison

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56 views2 pages

Infosys ESG BRSR Comparison

Uploaded by

mohansai3656
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Comparison and Analysis of Infosys’ ESG Report with BRSR Guidelines

Introduction
This document compares Infosys’ Environmental, Social, and Governance (ESG) report for
2023-24 with the Business Responsibility and Sustainability Reporting (BRSR) guidelines
issued by SEBI in India. Infosys’ ESG Vision 2030 and its initiatives are analyzed across the
three pillars of sustainability: Governance, Environment, and Social. The analysis highlights
Infosys’ alignment with global standards and the specific requirements outlined in the BRSR
framework.

Overview of Infosys’ ESG Efforts


Infosys has demonstrated a strong commitment to sustainability through its ESG Vision
2030. The company achieved carbon neutrality in 2020, 30 years ahead of the Paris
Agreement targets. Infosys aligns its ESG disclosures with global frameworks like GRI
Standards 2021, SASB, and TCFD, and its initiatives contribute to the United Nations
Sustainable Development Goals (SDGs). The ESG Committee of the Board ensures
governance and oversight of sustainability goals.

Comparison with BRSR Guidelines


The table below compares Infosys’ ESG practices with the requirements outlined in India's
BRSR guidelines across the Environment, Social, and Governance dimensions.

Criteria Infosys ESG Practices BRSR Guidelines


Requirements
Environment Infosys has achieved carbon Requires disclosure of
neutrality, adopted measures for reducing
renewable energy, carbon emissions, energy
implemented water efficiency, and biodiversity
conservation measures, and efforts.
promoted waste
management programs.
Social Infosys emphasizes Focuses on actions related
workplace diversity and to diversity, employee
inclusion, along with welfare, and CSR initiatives.
impactful community
initiatives through the
Infosys Foundation.
Examples include digital
education programs.
Governance The ESG Committee Demands structured
oversees strategy and disclosures on policies,
ensures accountability, with committees for ESG
clear goals monitored oversight, and director-level
through third-party audits monitoring.
and detailed reports.
Reporting Standards Infosys follows global Structured disclosures in
frameworks like GRI, SASB, the specified BRSR format
TCFD, and SDG mapping, under Sections A, B, and C.
ensuring external
verification of ESG
disclosures.

Key ESG Highlights of Infosys


1. Environmental: Infosys operates on 100% renewable energy for its India operations and
focuses on water neutrality and zero waste management.
2. Social: The company fosters workplace diversity and inclusion and runs impactful
programs like Infosys Springboard for digital education.
3. Governance: Infosys emphasizes transparency through external audits and reviews of
their ESG initiatives, with oversight provided by the ESG Committee.

Analysis
Infosys demonstrates significant alignment with the BRSR guidelines through its
comprehensive ESG strategy. The company’s achievements in carbon neutrality, workplace
inclusion, and governance practices are commendable. While the global reporting
frameworks like GRI and SASB ensure broad compliance, Indian BRSR guidelines emphasize
more structured disclosures and specific performance indicators. Infosys sets a benchmark
for Indian companies by integrating global and local sustainability standards effectively.

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