Pursuant to Regulation 34(2)(f) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, top 500 listed companies, based on the market capitalization (calculated as on
March 31 of every Financial Year) are required to include Business Responsibility Report describing the initiatives taken by them from an Environmental, Social and Governance perspective, in the format as specified
by the Board from time to time in its Annual Report. Companies other than top 500 listed companies may include this report on a voluntary basis as a good governance practice.
Legasis has introduced a certification for adherence with the above 9 principals through the Business Responsibility Module. This BR Module forms part of the Legatrix tool. The 9 Principles to assess compliance with Environmental, Social and Governance norms are: