SEBI on Tuesday the 22nd of December, 2015 amended the SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015
Vide the said amended SEBI changed the applicability of Business Responsibility Report, which was earlier applicable to top 100 Companies shall now by be applicable to top 500 Companies by market capitalization.
The said amendment is to be effective from 01st April, 2016
The link to the said Circular is given here under: SEBI Circular No LAD-NROGN2015-1627 dated 22.12.2015 SEBI (LODR) Amendment Regulations, 2015