SEBI’s regulation in 2012 mandating the top 100 listed companies to report on their performance on the Business Responsibility Guidelines through Business Responsibility Reports (BRRs), along with their Annual Reports...The report sets out to document the analysis of the quality of disclosure made in the BRRs filed by the top 100 listed companies in the first reporting cycle (2012-2013). The analysis is based on criteria set by a Committee of experts advising the IICA-GIZ Business Responsibility Initiative.