Harmonising IFRS S1/S2 and Business Responsibility and Sustainability Report (BRSR) for Sustainable Business in India: DOI:10.34047/MMR.2025.12204. mmr [Internet]. 2025 Jul. 1 [cited 2026 Feb. 24];12(2):38-49. Available from: https://mmriom.com/index.php/mmr/article/view/274