“Harmonising IFRS S1 S2 and Business Responsibility and Sustainability Report (BRSR) for Sustainable Business in India: DOI:10.34047 mmr.v12.i2.P38”. MET MANAGEMENT REVIEW 12, no. 2 (July 1, 2025): 38–49. Accessed October 9, 2026. https://mmriom.com/index.php/mmr/article/view/274.