End-to-end BRSR compliance advisory for SEBI-mandated listed companies. From gap assessment and data architecture through report preparation, BRSR Core assurance readiness, XBRL filing, and value chain disclosure — we support your team across the full BRSR lifecycle.
Business Responsibility and Sustainability Reporting (BRSR) is SEBI’s mandatory ESG disclosure framework for all listed entities in India. Introduced via Circular SEBI/HO/CFD/CMD-2/P/CIR/2021/562 (10 May 2021) as a replacement for the Business Responsibility Report (BRR), BRSR requires companies to disclose environmental, social, and governance performance against India’s National Guidelines on Responsible Business Conduct (NGRBC).
BRSR is not just a compliance exercise. It is now the primary lens through which investors, rating agencies, regulators, and stakeholders evaluate a listed company’s sustainability performance in India. Companies with poor BRSR disclosures face ESG rating downgrades, investor scrutiny, and regulatory queries from stock exchanges.
General Disclosures
Company overview, products/services, operations, employees/workers, CSR details, transparency and disclosures. Establishes the reporting boundary and entity profile.
Management & Process
Policy and governance disclosures for each NGRBC principle. Board commitment, policy coverage, implementation mechanisms, grievance redressal, and director responsibility statement.
Principle Performance
Quantitative and qualitative performance disclosures across all 9 NGRBC principles. Split into Essential Indicators (mandatory) and Leadership Indicators (voluntary but expected for large companies).
Every BRSR disclosure maps to one of the 9 principles of the National Guidelines on Responsible Business Conduct. Understanding these principles is essential for meaningful — not mechanical — compliance.
Anti-corruption policies, conflict of interest, whistle-blower mechanisms, complaints/fines, regulatory proceedings, and responsible lobbying.
Lifecycle sustainability of products, R&D in ESG, sustainable sourcing, recyclable packaging, Extended Producer Responsibility (EPR), and product reclamation.
Workforce details (permanent/contract/female/differently abled), health & safety, benefits, training hours, union membership, grievance mechanisms, and POSH compliance.
Identification and engagement with all stakeholder groups — investors, employees, communities, customers, suppliers, regulators. Materiality assessment and responsiveness.
Human rights due diligence, prevention of child/forced labour, minimum wages, freedom of association, non-discrimination, and remediation of adverse impacts.
Energy consumption & intensity, GHG emissions (Scope 1 & 2), water withdrawal/discharge, waste generation/diversion, air emissions, biodiversity, EIA/EC compliance. The most data-intensive principle.
Trade association memberships, public policy positions, anti-competitive conduct, and responsible lobbying practices.
Social Impact Assessments (SIA), CSR programme details, input/output/outcome reporting, procurement from MSMEs and local suppliers, and community development.
Product/service information, consumer complaints, data privacy, product recalls, cyber security, advertising standards, and responsible marketing practices.
BRSR filing is mandatory for all listed entities. BRSR Core — a subset of key ESG indicators requiring independent assurance — is being phased in by market capitalisation.
BRSR filing mandatory for top 1,000 listed entities by market capitalisation, replacing BRR.
BRSR mandatory for all listed entities. BRSR Core assurance introduced for top 150 companies (limited assurance).
BRSR Core assurance extended to top 500 companies. Value chain ESG disclosures expected.
BRSR Core assurance mandate extends to top 1,000 listed entities. Current financial year.
Source: SEBI Circulars SEBI/HO/CFD/CMD-2/P/CIR/2021/562 and SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122. Refer to SEBI website for the latest amendments.
BRSR Core is a subset of key BRSR indicators that require independent third-party assurance. It covers 9 ESG attributes across environment, social, and governance dimensions. Companies must engage an assurance provider to verify these KPIs and publish the assurance opinion alongside their annual report.
We support listed companies across the full BRSR compliance lifecycle — from initial gap assessment through assured filing and ongoing improvement.
Structured diagnostic across all BRSR parameters. Maturity scorecard, data availability audit, principle-wise gap analysis, and prioritised compliance roadmap. Identifies which Essential and Leadership indicators your company can report on today and what gaps need to be closed.
Try free assessment →ESG data architecture design across all business units and sites. KPI ownership mapping (RACI matrix), collection workflows, internal controls framework, and calculation methodologies for GHG (ISO 14064), water (GRI 303), waste (GRI 306), and social indicators.
End-to-end drafting of Section A (General Disclosures), Section B (Management & Process for all 9 principles), and Section C (Principle-wise Performance). Essential and Leadership indicators compiled with narrative context and year-on-year comparisons.
View report generator →Preparation of all 9 ESG attributes with evidence trails, internal controls documentation, and data quality checks to ensure smooth third-party assurance. We help you get “assurance-ready” before the assurance provider arrives.
View assurance sprint →BSE/NSE-compliant XBRL instance document generation using the SEBI BRSR taxonomy. Auto-calculations, validation rules, cross-referencing, and filing support. Ensures error-free electronic submission to stock exchanges.
View XBRL tool →Supplier ESG data collection for BRSR value chain requirements. Scope 3 emissions estimation, supplier sustainability assessments, value chain risk analysis, and consolidated disclosure preparation across upstream and downstream partners.
View supplier portal →We see these challenges repeatedly across our advisory engagements. Understanding them is the first step to building a sustainable compliance programme.
ESG data lives across HR (P3/P5), EHS (P6), procurement (P2/P8), legal (P1/P7), and operations. Most companies lack a centralised ESG data system. Data is extracted from multiple ERP modules, spreadsheets, and manual registers — creating consistency and auditability challenges, especially for BRSR Core assurance.
Principle 6 requires Scope 1 and Scope 2 GHG emissions with intensity metrics. Many companies struggle with emission factor selection (IPCC vs CEA vs India-specific), Scope 2 market-based vs location-based approaches, and boundary setting for multi-site operations. Scope 3 adds value chain complexity.
Principle 3 requires detailed workforce data including contract workers, seasonal employees, and differently abled persons — broken down by gender and category. Most companies have limited visibility into their contractor workforce, making accurate disclosure challenging.
BRSR requires current year and previous year data for all indicators. Changes in reporting boundary (acquisitions, divestments), methodology (emission factors, water metering), or data systems can break comparability and require restatement disclosures.
BRSR Core assurance requires not just data but documented evidence — source records, calculation sheets, internal review sign-offs, and management representations. Companies filing BRSR for the first time often lack the documentation discipline required for third-party assurance.
BRSR Section B requires the board to confirm policy coverage across all 9 principles. Many boards lack ESG expertise and treat BRSR as a compliance-only exercise, missing the strategic link between sustainability performance and long-term value creation.
Structured engagement tiers from first-time BRSR filers to ESG leaders pursuing global recognition.
Purpose-built digital tools that accelerate BRSR compliance — from initial assessment through filing and assurance.
120-question BRSR readiness assessment. Instant maturity scorecard with principle-wise gap analysis. Free, no login required.
Start free →End-to-end BRSR filing platform. Data collection workflows, validation rules, narrative generation, and cross-principle consistency checks.
Learn more →Creates formatted BRSR reports with charts, GRI cross-references, and BSE/NSE-compliant structure. Export as DOCX.
Learn more →Generates submission-ready XBRL instance documents for BSE/NSE filing. 195 mapped disclosure fields with auto-validation.
Learn more →Check your BRSR Core data against 92 assurance rules mapped to ISAE 3000 before the assurance provider arrives.
Learn more →Map Scope 1, 2, and 3 GHG emissions across your value chain. Essential for BRSR Principle 6 and BRSR Core environment attributes.
Learn more →Aggregate workforce ESG metrics across sites for BRSR Principle 3. Employee/worker breakdown, safety data, training hours.
Learn more →75+ regulatory deadlines for FY 2026–27. SEBI, MCA, CPCB, BEE, RBI filing dates. Never miss a compliance deadline.
View calendar →42 board-ready policy documents mapped to BRSR Section B requirements. Free download.
Download free →BRSR sits alongside global ESG reporting frameworks. Understanding the overlaps helps companies report efficiently and meet multiple stakeholder needs.
~60% overlap. GRI provides deeper methodological guidance. Companies already reporting under GRI can map disclosures to BRSR with minimal additional effort.
BRSR vs GRI comparison →ISSB (IFRS S1/S2) focuses on investor-material sustainability. SEBI is aligning BRSR with ISSB for climate disclosures. Financial materiality convergence expected.
EU-exposed Indian companies may face dual reporting. CSRD’s ESRS requires double materiality. Overlap exists but CSRD is far more granular.
BRSR vs CSRD comparison →CDP climate questionnaire covers similar territory to BRSR P6 (GHG, energy, water). CDP scores influence ESG ratings. Combined reporting strategy recommended.
Double materiality to identify and prioritise ESG topics for BRSR Section B
Board ESG oversight, committee structures, and rating optimisation
Long-term ESG roadmap beyond compliance
Independent assurance of ESG data under ISAE 3000
All listed entities on BSE and NSE must file BRSR as part of their annual report. This was made mandatory for the top 1,000 listed entities (by market capitalisation) from FY 2022–23 and extended to all listed entities from FY 2023–24. The report must be filed with the stock exchange where the company is listed.
BRSR is the full disclosure framework covering all 9 NGRBC principles with Essential and Leadership indicators. BRSR Core is a subset of key ESG indicators (9 attributes) that require independent third-party assurance. All listed companies must file BRSR, but only the top 1,000 (phased by year) need BRSR Core assurance. BRSR Core assurance is typically conducted under ISAE 3000 (Revised) or equivalent standards.
BRSR is filed as part of the Annual Report, which must be submitted within 21 days of the Annual General Meeting (AGM). AGMs must be held within 6 months of the financial year end (i.e., by 30 September). The BRSR XBRL filing to stock exchanges follows the annual report timeline. Companies should start BRSR data collection early in Q4 of the reporting year to allow adequate time for compilation, review, and assurance.
Non-filing or inadequate BRSR disclosure can result in stock exchange queries, regulatory scrutiny from SEBI, and potential penalties under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Beyond regulatory risk, poor BRSR performance increasingly affects ESG ratings (CRISIL, MSCI, Sustainalytics), investor confidence, and access to ESG-linked financing.
BRSR Essential Indicators require Scope 1 and Scope 2 GHG emissions. Scope 3 is a Leadership Indicator (voluntary). However, BRSR Core assurance focuses on Scope 1 and 2 only. SEBI has indicated that value chain (Scope 3) disclosures will become increasingly important, and companies in the top 250 are already expected to report supply chain ESG data.
RSustain India provides BRSR Core assurance preparation — helping companies get their data, evidence trails, and documentation ready for third-party assurance. The actual assurance engagement must be conducted by a qualified assurance provider (typically a chartered accountant firm or accredited assurance body). We help bridge the gap between raw ESG data and assurance-ready disclosures.
BRSR Principle 8 (Inclusive Growth) captures CSR spending, programme details, and impact assessment. Companies that meet the Section 135 CSR threshold must disclose their CSR activities in the BRSR report. However, BRSR goes far beyond CSR — it covers environmental performance, labour practices, human rights, governance, and supply chain sustainability across all 9 principles.
Book a free 30-minute consultation. We will assess your BRSR readiness and recommend the right engagement for your company.