A simple and practical guide to preparing a BRSR report, helping companies meet SEBI requirements and improve ESG performance.
BRSR (Business Responsibility and Sustainability Reporting) is a structured way for companies to report how responsibly they operate across environmental, social, and governance areas.
BRSR helps investors, regulators, and the public understand how companies manage sustainability risks, social impact, and ethical governance.
BRSR is mandatory for India’s top listed companies and is filed annually along with other regulatory disclosures.
The BRSR framework is divided into three main sections that together provide a complete view of a company’s ESG practices.
This section covers basic company details such as operations, products, workforce, locations, and value chain information.
Focuses on governance systems, internal policies, risk management processes, and how leadership oversees sustainability.
Provides detailed ESG performance data linked to specific principles and measurable indicators.
The nine principles cover ethical business conduct, employee welfare, environmental protection, stakeholder engagement, and inclusive growth.
Essential indicators are compulsory disclosures, while leadership indicators are optional and show advanced sustainability practices.
BRSR Lite is a simplified version, while BRSR Core focuses on key ESG metrics that often require independent verification.
Companies identify the most important ESG topics by understanding risks, impacts, and stakeholder expectations.
Accurate data is collected across departments to track energy use, emissions, workforce data, safety, and social impact.
Existing policies and processes are reviewed and aligned with BRSR requirements to ensure consistency and accountability.
Company information is organized clearly to match regulatory formats and avoid duplication with other reports.
Governance structures, ESG roles, grievance systems, and risk controls are described in a clear and simple manner.
Performance data is presented principle-wise using numbers, explanations, and year-on-year comparisons where required.
Independent verification improves reliability, especially for critical ESG indicators and value chain disclosures.
BRSR reports must be submitted in approved digital formats to ensure accuracy and regulatory acceptance.
Final checks ensure alignment with applicable laws, listing regulations, and public disclosures.
Incomplete data is a common issue and can be addressed through better systems and phased implementation.
Clear communication and structured engagement help gather meaningful inputs from employees, suppliers, and communities.
Using standard definitions and methods ensures consistency across reporting years.
BRSR insights can be used to strengthen investor communication and public trust.
Findings from the report help companies set goals, track progress, and improve sustainability performance.
Aligning BRSR with annual reports creates a unified and credible corporate narrative.
BRSR reporting is more than a compliance task—it is a practical tool for building trust, improving risk management, and supporting long-term sustainable growth.
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Assesses climate risks, impacts, and mitigation strategies aligned with global standards
Supports compliance, documentation, and approvals related to petroleum licensing requirements
Develops CDM projects to reduce emissions and generate certified carbon credits
Promote environmental responsibility through energy audits, waste management, and sustainable development consulting for industries.
Assists organizations in improving sustainability performance and EcoVadis ratings
Evaluates compliance with environmental, health, and safety regulatory requirements
Analyzes energy consumption to identify efficiency improvements and cost savings
Develops ESG and sustainability reports aligned with global reporting frameworks
Supports integration of ESG principles into business strategy and operations
Quantifies and verifies greenhouse gas emissions in line with international standards
Develops safety and environmental policies, procedures, and performance targets
Identifies social risks related to workforce, communities, and stakeholder impacts
Supports carbon projects developed under the Verified Carbon Standard framework
Assesses water usage and efficiency to promote conservation and sustainable management
It helps companies disclose how they manage sustainability, social responsibility, and governance practices.
Currently, it is mandatory for top listed companies, but others can adopt it voluntarily.
BRSR Core focuses on key ESG indicators that require higher accuracy and assurance.
Typically, it takes a few months depending on data availability and internal readiness.
Yes, transparent ESG reporting supports better investor decision-making.
It is mandatory for certain core indicators and recommended for overall credibility.
It helps organizations track performance, identify gaps, and improve ESG outcomes over time.
