B.Com. (Accounting and Finance) Sustainability Reporting Standards Syllabus - Mumbai University
This is the TY BAF syllabus under NEP 2020, in force from the academic year 2026-27. The University still sets the earlier Choice Based syllabus below alongside it for ATKT candidates, so check which scheme your exam form names before you revise.
Loading syllabus...
Syllabus for Sustainability Reporting Standards
Module I: Introduction to Sustainability and Reporting Frameworks- I
- Meaning and evolution of sustainability
- Sustainability in business and corporate responsibility
- Triple Bottom Line – People, Planet, Profit
- ESG concepts and relevance to accounting and finance
- United Nations Sustainable Development Goals (SDGs)
- National Guidelines on Responsible Business Conduct (NGRBC)
- Need and benefits of sustainability reporting
Module II: Introduction to Sustainability and Reporting Frameworks- II
- Evolution of sustainability reporting in India
- Business Responsibility Report (BRR) vs BRSR
- Structure of BRSR – Section A, B & C
- Principle-wise BRSR disclosures
- Sustainability indicators – Environmental, Social and Governance
- Introduction to materiality assessment
- Assurance and future trends in sustainability reporting
Reference Books
- 10 1. ICAI – Background Material on Sustainability & BRSR (Revised Edition)
- 2 Rogers, Jalal & Boyd – An Introduction to Sustainable Development
- 1 Singh – Triple Bottom Line Reporting and Corporate Sustainability
- 2 GRI Sustainability Reporting Standards
- 3 SEBI Circulars and Guidelines on BRSR External, Semester End Examination 11 Internal Continuous Assessment: 40% 60% Individual Passing in Internal and External Examination 12 Continuous Evaluation through: Semester End External – 60 Marks Sr. Time – 2 Hours Assessment/Evaluation Marks No. Attempt any 4 out of 6 questions Class Test during the lectures. (Physical/Online Mode) (Short No. Question Marks 1 Notes/ MCQs/ Match the 10 Q.1 Practical/Theory 15 Pairs/ Answer in one sentence/ Puzzles/ Numerical) Q.2 Practical/Theory 15 Participation in Workshop/ Q.3 Practical/Theory 15 Conference/ Seminar/ Note 2 5 Assignment & Viva 1. Equal Weightage is to be given to all the (Physical/Online Mode) modules. Group Presentation/ Role Play/ 2. 15 marks question may be subdivided into 8 Case Study Participation / marks + 7 marks, 10 marks + 5 marks and 5 3 5 marks + 5 marks + 5 marks. Internal options may Certificate Course (Physical/Online Mode) be given however, it is not mandatory.
- 3 Use of a simple calculator is allowed in the examination.
- 4 Wherever possible more importance is to be given to the practical problem.
- 5 Case Studies to be asked in Q3 Sem. - VI Sem. - VI Vertical – 1 Major Mandatory (4+4+2) Syllabus B.Com. (Accounting and Finance) (Sem.- VI)
Reproduced from the University of Mumbai syllabus for B.Com. (Accounting & Finance) under NEP 2020, in force from the academic year 2026-27. Wording is as printed in that syllabus. Module numbering is as printed there too.
The complete syllabus
This subject is cut from the University circular for its year. Open a document here if you want the whole thing rather than a single subject.