2025 GS Paper I, all questions

UPSC Prelims 2025 · GS Paper I

Question 4: Economy and Social Development

Consider the following statements :

  1. IThe Reserve Bank of India mandates all the listed companies in India to submit a Business Responsibility and Sustainability Report (BRSR).
  2. IIIn India, a company submitting a BRSR makes disclosures in the report that are largely non-financial in nature.

Which of the statements given above is/are correct?

aI only
bII only
cBoth I and II
dNeither I nor II

AnswerThe answer is (b).

The Business Responsibility and Sustainability Report is a SEBI requirement, not an RBI one. SEBI introduced it in 2021 and made it mandatory for the top 1,000 listed companies by market capitalisation, not for every listed company. The report covers environmental, social and governance performance: energy and emissions, employees, community, ethics and governance. These disclosures are largely non-financial, which separates them from the financial statements. Remember: BRSR is SEBI's ESG report.

  • I. BRSR is mandated by SEBI, and only for the top 1,000 listed companies.
  • II. BRSR reports ESG matters, which are mostly non-financial.

How you could have got this

  1. If you were sure statement I is not correct, (a) and (c) go: each of them includes I.

    What you needed to know: BRSR is mandated by SEBI, and only for the top 1,000 listed companies.

    The red flag in statement I is “all”. In UPSC’s papers, statements with “all” were true 41% of the time (76 statements). A hint, not a rule.

  2. Then, if you were sure statement II is correct, (d) goes: it leaves II out.

    What you needed to know: BRSR reports ESG matters, which are mostly non-financial.

Only (b) is left. This one needs every statement.

This follows an unofficial answer: UPSC has not published its key for this year, and if that answer is wrong, so is this path.

Which options go is worked out from UPSC’s key and the options, not by a model.

Why each option is right or wrong
  • (a) Wrong: SEBI, not the RBI, mandates BRSR, and only for the top listed companies.
  • (b) Right: Statement II is correct; Statement I names the wrong regulator and overstates its reach.
  • (c) Wrong: Statement I is incorrect.
  • (d) Wrong: Statement II is correct.

Explanation: written by UPSC Grade, not by UPSC.

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Source: UPSC, Civil Services (Preliminary) Examination 2025, General Studies Paper I, Series A. The paper on upsc.gov.in.