BRSR Reporting
Comprehensive Business Responsibility and Sustainability Reporting for
strategic compliance and stakeholder transparency.
What is BRSR?
Business Responsibility and Sustainability Report (BRSR) is a comprehensive ESG reporting framework introduced by the Securities and Exchange Board of India (SEBI) to enhance disclosure on environmental, social, and governance parameters. It’s a significant advancement from the previous Business Responsibility Report (BRR) format.
BRSR is mandatory for the top 1,000 listed companies by market capitalization in India and is designed to align with global sustainability frameworks while addressing India-specific sustainability contexts.
Key Components
Section A
General disclosures about the company, products, operations, and services
Section B
Management and process disclosures including policies, governance, and stakeholder engagement
Section C
Principle-wise performance indicators covering environmental, social, and governance metrics
Compliance Note:
BRSR is mandatory for the top 1,000 listed entities by market capitalization in India, effective from FY 2022-23, replacing the earlier Business Responsibility Report (BRR).
The 9 Principles of BRSR
BRSR is structured around nine principles that cover the essential aspects of business responsibility and sustainability.
Businesses should conduct and govern themselves with integrity in a manner that is ethical, transparent, and accountable.
Businesses should provide goods and services in a manner that is sustainable and safe.
Businesses should respect the interests of and be responsive to all its stakeholders.
Businesses should respect and promote human rights.
Businesses should respect, protect, and make efforts to restore the environment.
Our BRSR Reporting Services
BRSR Assessment & Gap Analysis
Comprehensive evaluation of your current sustainability practices against BRSR requirements to identify gaps and opportunities.
Data Collection & Management
Structured approach to gather, validate and manage ESG data required for comprehensive BRSR reporting.
BRSR Report Development
Expert preparation of your BRSR report, ensuring compliance with all regulatory requirements and best practices.
Stakeholder Engagement
Facilitation of stakeholder dialogues to gather insights and address concerns for enhanced BRSR reporting.
Integration & Strategy
Incorporation of BRSR findings into corporate strategy for genuine sustainability transformation.
Ongoing Support & Improvement
Continuous support to refine and enhance your BRSR reporting practices year over year.
Our BRSR Reporting Process
Assessment & Strategy
- Gap analysis against BRSR requirements
- Materiality assessment
- Data management strategy
- Stakeholder engagement planning
Data Collection & Management
- Data collection across ESG metrics
- Policy and practice documentation
- Information validation
- KPI development and tracking
Report Development
- BRSR section drafting
- Compliance verification
- Leadership review
- Report refinement
Final Reporting & Integration
- Final report preparation
- Board presentation and approval
- Report submission
- Continuous improvement planning
Benefits of ESG Strategy
- Regulatory compliance with SEBI's mandate
- Enhanced stakeholder transparency
- Improved ESG risk management
- Better investor relations and confidence
- Strengthened sustainability strategy
- Competitive advantage in the market
BRSR Resources
- SEBI BRSR Circular
Official SEBI circular outlining the BRSR format and implementation requirements.
- National Guidelines on Responsible Business Conduct
Guidelines that form the foundation for the BRSR reporting framework.
- CII Sustainability Resources