01 Applicability Assessment
Confirm BRSR applicability - Top 1,000 listed companies by market cap (mandatory)Voluntary for others
Check BRSR Core applicability - Top 150 companies require reasonable assurance on 9 KPIsExtends to value chain partners of top 250 from FY 2025-26
Identify reporting period - Aligned with financial year (April-March)
Set filing deadline - Submit with Annual Report within 60 days of AGM
02 Section A - General Disclosures
Company details - CIN, registered address, website, contact, financial year
Products/services - Top 5 by turnover contribution
Operations - Number of locations (plants, offices), markets served
Employee data - Total employees, workers, permanent vs contract, male/female breakdown
Holding/subsidiary info - Participation in BRSR by subsidiaries
CSR details - Whether CSR is applicable, amount spent
03 Section B - Policy & Governance (All 9 Principles)
P1: Ethics & Transparency - Anti-corruption policy, whistleblower mechanism
P2: Product Safety - Product lifecycle sustainability, recycled inputs, EPR
P3: Employee Well-being - Health & safety policy, equal opportunity, benefits
P4: Stakeholder Engagement - Stakeholder identification, engagement process
P5: Human Rights - Human rights policy, due diligence, grievance mechanism
P6: Environmental Protection - Environmental policy, resource efficiency commitments
P7: Public Policy - Trade association memberships, advocacy positions
P8: Inclusive Growth - Community development programs, CSR alignment
P9: Customer Value - Consumer complaint mechanism, data privacy policy
Policy review - Ensure all 9 policies are board-approved, reviewed annually
04 Section C - Environmental Data (Principle 6)
Scope 1 emissions - Direct GHG from owned sources (fuel, process, refrigerants) in tCO2e
Scope 2 emissions - Indirect from purchased electricity/steam in tCO2e
GHG intensity - Emissions per rupee of turnover
Energy consumption - Total energy (GJ), renewable vs non-renewable split
Energy intensity - Energy per rupee of turnover
Water consumption - Total withdrawal, consumption, discharge by source
Water intensity - Water per rupee of turnover
Waste generated - Hazardous and non-hazardous, by disposal method
Waste diverted - Recycled, reused, recovered quantities
Air emissions - NOx, SOx, PM, other significant pollutants (if applicable)
05 Section C - Social Data (Principles 3, 5, 8)
Employee diversity - Gender ratio across permanent, contract, differently-abled
Gender pay ratio - Median remuneration male vs female (gross wages)
Safety training - % employees and workers trained on health & safety
Safety incidents - LTIFR, fatalities, recordable injuries (employees + workers)
Return to work rate - After parental leave, by gender
Grievances filed - Number filed, resolved, pending - by category
Human rights training - % employees trained on human rights policies
06 BRSR Core KPIs (Top 150 Companies)
GHG emissions intensity - Scope 1 + 2 per rupee of turnover (with assurance)
Water consumption intensity - Per rupee of turnover
Waste diverted from disposal - % recycled/reused/recovered
Energy consumption intensity - Per rupee of turnover
Gender diversity - % women in workforce and board
Gross wages - Median wages paid to women vs men
OHS training - % employees given health & safety training
Sustainable sourcing - % inputs sourced sustainably
Value chain fairness - Fair engagement with suppliers/partners
Engage assurance provider - Shortlist and appoint auditor for BRSR Core verification
07 Filing & Approval
Internal review - Cross-functional review (finance, HR, operations, EHS, legal)
Data verification - Ensure all quantitative data is traceable and auditable
Board/committee approval - Present to CSR/ESG committee and board for sign-off
Format compliance - Ensure report follows SEBI prescribed BRSR format
File with exchanges - Submit as part of Annual Report to BSE/NSE
Publish on website - Make BRSR report publicly accessible
08 Common Mistakes to Avoid
Don't leave it to the last month - Data collection takes 2-3 months minimum
Don't skip Leadership Indicators - Voluntary but signals maturity to investors
Don't use estimated data without disclosure - State methodology if estimates are used
Don't ignore Scope 2 - Purchased electricity emissions are mandatory
Don't confuse CSR reporting with BRSR - They are separate obligations