The BRSR format contains approximately 216 questions across three sections. This guide breaks down each section with practical examples for compliance officers preparing their FY 2025-26 filing.
Section A: General Disclosures
Section A establishes the reporting boundary and entity profile. It covers company details, products/services, operations, employees, holding/subsidiary information, and CSR details.
Key Disclosures in Section A
- Corporate Identity Number (CIN) and registered office details
- Products/Services — top 5 products/services contributing to 90%+ turnover
- Operations — number of locations, markets served
- Employees and Workers — headcount by gender, category, and contract type
- CSR Details — whether CSR is applicable, committee composition, amounts
- Transparency and Disclosures — complaints on ethics, bribery, conflict of interest
Common mistake: Companies often report headcount as of year-end only. BRSR requires both permanent and non-permanent, employees and workers, broken down by gender.
Section B: Management and Process Disclosures
Section B covers governance and policy disclosures for all 9 NGRBC principles. For each principle, companies must disclose whether they have a policy, whether it is approved by the board, the governance structure, and grievance mechanisms.
This section is largely qualitative but critically important — it establishes the company credibility for the quantitative disclosures in Section C.
Section C: Principle-Wise Performance
Section C is the heart of BRSR. For each of the 9 principles, companies report on Essential Indicators (mandatory) and Leadership Indicators (voluntary).
Principle 6 (Environment) — Most Data-Intensive
P6 typically requires the most effort. Key metrics include:
- Energy consumption (total, renewable vs non-renewable, intensity)
- GHG emissions (Scope 1, Scope 2, intensity ratios)
- Water withdrawal, consumption, and discharge by source
- Waste generated, diverted, and disposed by type
- Air emissions (NOx, SOx, PM, POPs, VOCs, HAPs)
- Environmental compliance (show-cause notices, fines)
Filing Tips
- Start data collection at least 4 months before filing deadline
- Use our BRSR Compass to identify your readiness gaps
- Validate data with our Pre-Assurance Validator before submission
- Generate the report using our BRSR Report Generator