The Present study is intended to analyse and compare the Business Responsibility Reporting Regulation 34(2)(f) of the LODR SEBI by Indian IT companies(viz. Tata Consultancy Services Ltd. and Infosys Ltd.) of Financial year 2018-19. To ascertain the compliance level of both the Companies Business Responsibility Reports of both the companies were compared taking Nine principles covered under ‘National Voluntary Guidelines on Social, Environmental and Economical Responsibilities of Business’ as base for comparison. The Study concluded that Infosys and TCS both have complied with format prescribed in terms of reporting but Infosys is much more ahead of TCS in terms of providing details of policies framed and along with that providing links for easy access in public domain. Presentation of Section-E Principle Wise Performance of BRR in case of Infosys is quite impressive and well-presented than of TCS. Lack of detailed information and absence of links for easy access of policies might not provide complete transparency to the stakeholders. This study found that TCS and Infosys both have complied with the BRR format and guidelines as prescribed by SEBI LODR. This study suggest that Infosys has provided detailed and impressive responses of the Principles whereas TCS’s responses were not up to the mark and some of the principles were responded in simply Yes or No. Therefore, this study suggests that TCS must improve on part of providing at least precise Information on responses to Principles and also make available the links in public domain to sustain the confidence of stakeholders.

KEYWORDS:  Business Responsibility Report, IT Companies, Compliance Level, SEBI LODR.