Roles inside a company

    Director responsible for the BRSR

    The director named in the BRSR as the highest authority responsible for the company's business responsibility policies.

    Background

    Section B of the BRSR asks each company to name the highest authority responsible for implementing and overseeing its business responsibility policies, and whether a board committee or director is responsible for sustainability decisions.

    Scope and powers

    This director is accountable for the policies under the nine NGRBC principles and for the BRSR itself.

    Investor relevance

    Naming a senior executive director, rather than a junior officer, signals that ESG is taken seriously at the top.

    Related guides

    Key glossary terms

    Last reviewed: October 2026