Which of the following statement(s) is/are correct about the ‘Business Responsibility and Sustainability Reporting’?
1. Under BRSR, listed entities need to disclose their material environmental, social and governance risks and opportunities, approach to mitigate or adapt to the risks along with financial implications of the same.
2. Environment related disclosures cover aspects such as resource usage, pollution and emissions.
3. Social related disclosures cover workforce, communities and consumers.
4. SEBI has mandated the filing of BRSR for all listed entities from the year 2021-22.
Select the correct codes from below -