BRSR is India's standardized ESG disclosure framework mandated by the SEBI. It is designed to enhance transparency, integrate sustainability into business decision-making, and align Indian companies with global ESG reporting expectations.
Issued under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, BRSR requires companies to disclose non-financial ESG information in a consistent and comparable format.
BRSR is now mandatory for the top 1,000 listed companies in India by market capitalization, with implementation phased in over multiple financial years.
Reporting covers three key areas:
General disclosures
Management and process disclosures
Principle-wise ESG disclosures
These are in line with the nine principles prescribed under the National Guidelines on Responsible Business Conduct (NGRBC).
BRSR Core is a subset of the BRSR framework, consisting of a set of Key Performance Indicators (KPIs)/metrics under nine ESG attributes.
4 Attributes
4 Attributes
1 Attribute
The BRSR-Core Reporting Standard was developed to help companies meet the mandatory disclosure requirements. The Standard provides clear guidance to ensure consistent, comparable, and high-quality sustainability disclosures.
Covers foundational reporting expectations, definitions, boundaries, and data principles. Includes intensity-based calculations applicable to key environmental attributes.
Entities must disclose:
Note: Metrics must use both revenue adjusted for PPP and output-based intensity ratios.
Details the specific reporting standards for each BRSR Core attribute, including metrics, methodologies, and disclosure formats.
SEBI has revised the BRSR Core terminology by replacing the word "Assurance" with "Assessment or Assurance." This change gives companies greater flexibility in verifying their sustainability disclosures. It allows entities to opt for either a third-party assessment or a formal assurance, reducing compliance burden while still ensuring credibility and transparency of reported ESG data.
Applicable to listed entities selected on the basis of their market capitalization as per SEBI’s phased mandate.
To align with changing expectations and fulfill their obligations under developing regulations, businesses are encouraged to take certain actions to move forward with their ESG (Environmental Social Governance) programs:
Develop multiple systems that ensure the complete and authentic collection, recording, validation, and ongoing verification of a company's ESG information.
Collaborate with Suppliers and key professional partners to facilitate timely and accurate ESG data sharing.
Encourage Board Members to take an active role in creating corporate ESG values and strategies through direct oversight of the enterprise.
Align the ESG initiatives of companies to a higher standard by using established best practices in ESG Reporting Frameworks, which include the GRI, SASB, and TCFD.
Utilize independent 3rd party assurance service organizations to provide assurance over major ESG Measures.
Common questions about BRSR compliance and submission
The BRSR needs to be published along with the Annual Report for the relevant financial year and submitted to the stock exchanges at the time of annual report filing.
Yes, listed companies that do not form part of the top one thousand listed companies, including the companies that have listed their specified securities on the SME Exchange, may voluntarily submit BRSR.
Assurance is an independent, formal verification of ESG disclosures conducted using established assurance standards. It provides a higher level of confidence to stakeholders through rigorous checks and evidence-based validation.
Assessment refers to third-party assessment undertaken as per the standards developed by the Industry Standards Forum (ISF) in consultation with SEBI.
The BRSR is to be submitted with the Exchange in PDF and XBRL mandatorily. The path for submitting the same is provided below:
XBRL & PDF Path:
NEAPS › Common XBRL Upload › Business Responsibility & Sustainability Report
Access Portal:
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