Indian companies often need to report under multiple ESG frameworks simultaneously — BRSR for regulatory compliance, GRI for stakeholders, TCFD for climate risks, and increasingly ISSB/IFRS S1-S2. Here is how they compare and how to align them efficiently.
BRSR (India-Mandatory)
- Regulator: SEBI
- Scope: Top 1,000 listed companies
- Format: Fixed 216-question template
- Assurance: BRSR Core subset (mandatory for top 500)
GRI Standards (Voluntary)
- Issuer: Global Reporting Initiative
- Scope: Any organisation globally
- Format: Topic-specific standards, flexible reporting
- Overlap with BRSR: ~60% of BRSR indicators map to GRI
TCFD (Climate-Focused)
- Issuer: Task Force on Climate-related Financial Disclosures (now ISSB)
- Scope: All companies with climate risks
- Format: Governance, Strategy, Risk Management, Metrics
- Overlap with BRSR: BRSR P6 covers most TCFD metrics
Practical Alignment Strategy
- Start with BRSR (mandatory) as your base report
- Map BRSR disclosures to GRI Standards for dual reporting
- Add TCFD/ISSB climate disclosures for investor expectations
- Use our BRSR Autopilot for the regulatory filing