What is BRSR Reporting? A Complete Guide for Indian Companies

If you're a listed company in India, BRSR is no longer optional — it's a regulatory requirement. But what exactly is it, who needs to comply, and how do you get started? This guide breaks it all down.

What is BRSR?

BRSR (Business Responsibility and Sustainability Reporting) is a mandatory ESG disclosure framework introduced by the Securities and Exchange Board of India (SEBI). It requires listed companies to report on their environmental, social, and governance performance in a standardized, quantitative format.

BRSR replaced the older Business Responsibility Report (BRR) starting from FY 2022-23, bringing Indian ESG reporting in line with global standards like GRI, SASB, and TCFD.

BRSR is not just a compliance exercise — it's a signal to investors, customers, and stakeholders that your company takes sustainability seriously.

Who Needs to File BRSR?

The 9 Principles of BRSR

BRSR is built on the 9 principles of the National Guidelines on Responsible Business Conduct (NGRBC):

1. Ethics, Transparency & Accountability — Conduct business with integrity
2. Product Safety & Sustainability — Deliver safe, sustainable goods and services
3. Employee Well-being — Promote well-being of all employees including contract workers
4. Stakeholder Engagement — Respond to stakeholder interests respectfully
5. Human Rights — Respect and promote human rights
6. Environmental Protection — Protect and restore the environment
7. Public Policy — Engage in responsible public policy advocacy
8. Inclusive Growth — Promote inclusive and equitable development
9. Customer Value — Provide value to customers responsibly

What Does a BRSR Report Include?

The BRSR report is structured into three sections:

Section A — General Disclosures

Company details, products/services, operations, employees, CSR activities, and holding/subsidiary information.

Section B — Management and Process Disclosures

Policy and governance structures for each of the 9 NGRBC principles — whether policies exist, how they're implemented, and who's accountable.

Section C — Principle-wise Performance Disclosures

Quantitative KPIs and metrics for each principle. This is the most substantial section, divided into Essential Indicators (mandatory) and Leadership Indicators (voluntary but recommended).

BRSR vs BRR: What Changed?

BRSR Core: The Assurance Framework

BRSR Core is a subset of BRSR that focuses on 9 key ESG KPIs requiring reasonable assurance from an independent auditor. It's mandatory for the top 150 listed companies and extends to their value chain partners.

The 9 BRSR Core KPIs include:

• GHG emissions intensity (Scope 1 & 2)
• Water consumption intensity
• Waste diverted from disposal
• Energy consumption intensity
• Gender diversity in the workforce
• Gross wages paid to women vs men
• Occupational health & safety training
• Inputs sourced sustainably
• Fairness in engaging with value chain partners

How to Get Started with BRSR

1. Gap analysis — Assess your current disclosures against BRSR requirements
2. Data collection — Set up systems to collect ESG data across operations
3. Policy review — Ensure policies exist for all 9 NGRBC principles
4. Stakeholder mapping — Identify and engage key stakeholders
5. Report drafting — Compile the report in SEBI's prescribed format
6. Assurance — Engage an auditor for BRSR Core KPIs (if applicable)
7. Board approval — Get the report reviewed and approved by the board
8. Filing — Submit with your annual report to stock exchanges

Frequently Asked Questions