Sustainability reporting background
Social Accounting Standards (SAS)

Constitution of the Sustainability Reporting Standards Board (SRSB)

Strengthening sustainability reporting through robust standards, capacity building, collaboration, and SEBI-aligned frameworks for the Social Stock Exchange.

Transparency Comparability Accountability

Focus

Reporting Standards

Robust, consistent, comparable frameworks.

Method

Capacity Building

Workshops, training, and technical literature.

Alignment

SEBI + SSE

Framework and thematic audit areas.

Key areas

What SRSB enables for sustainability reporting

Explore each pillar — designed to improve credibility and non-financial reporting outcomes.

Purpose
SAS • SRSB
Mission and Objectives of SRSB

Mission and Objectives of SRSB

The mission of SRSB is to strengthen sustainability reporting practices in India by developing robust frameworks and standards. These standards aim to improve transparency, consistency, and comparability in reporting non-financial performance across organizations.

Credibility • Reporting
Enablement
SAS • SRSB
Capacity Building and Knowledge Enhancement Initiatives

Capacity Building and Knowledge Enhancement Initiatives

SRSB is actively engaged in enhancing the knowledge and skills of ICAI members and other stakeholders. It conducts workshops, seminars, and training programs, and publishes technical literature on key sustainability-related topics to build capacity in sustainability reporting and assurance.

Credibility • Reporting
Partnerships
SAS • SRSB
Collaboration with National and International Bodies

Collaboration with National and International Bodies

To promote sustainable development, SRSB interacts with national and international bodies, regulators, and standard-setting organizations. These engagements support the development of policies and regulations aligned with global sustainability goals.

Credibility • Reporting
Framework
SAS • SRSB
SEBI Framework for Social Stock Exchange

SEBI Framework for Social Stock Exchange

SEBI, through notifications dated 25 July 2022 and 19 September 2022, prescribed a detailed framework for the Social Stock Exchange in India. These notifications also identified 16 thematic areas for conducting social audit engagements.

Credibility • Reporting

SEBI alignment

SEBI Framework for Social Stock Exchange

Notifications dated 25 July 2022 and 19 September 2022 prescribed the SSE framework and identified 16 thematic areas for social audit engagements.

Notification

25 July 2022

Prescribed the detailed framework for the Social Stock Exchange in India.

Notification

19 September 2022

Expanded SSE implementation guidance and identified thematic areas for social audit engagements.

SSE Framework 16 thematic areas Audit readiness