What is BRSR?
The Business Responsibility and Sustainability Report (BRSR) is India's standardized sustainability reporting format introduced by the Securities and Exchange Board of India (SEBI). It represents a significant shift in corporate accountability, requiring companies to disclose their environmental, social, and governance (ESG) performance in a structured, comparable manner.
BRSR replaced the earlier Business Responsibility Report (BRR) format and aligns with global frameworks like GRI and SASB while addressing India-specific priorities.
Who Must File?
Mandatory Filing
The top 1,000 listed companies by market capitalization are required to file BRSR annually. This mandate became effective from FY 2022-23.
Voluntary Filing
Smaller listed entities and unlisted companies are encouraged to adopt BRSR voluntarily. This demonstrates leadership and prepares organizations for future compliance requirements.
BRSR Structure: Three Critical Sections
Section A: General Disclosures
This section provides basic organizational information:
- Corporate identity and contact details
- Products and services offered
- Number of locations and operations
- Workforce composition and employee demographics
- Participation in industry associations
Section B: Management and Process Disclosures
This section examines governance and management systems:
- Board oversight: How the board oversees ESG matters
- Policies: Documented policies covering each of the 9 principles
- Stakeholder engagement: How you identify and engage with stakeholders
- Material issues: Identification of ESG topics most relevant to your business
- Risk management: How ESG risks are identified and managed
Section C: Principle-wise Performance Disclosures
This is the most detailed section, requiring quantitative metrics across 9 principles covering environmental, social, and governance performance. This is where the substantive ESG data lives.
Core Metrics You'll Report
Key quantitative indicators include:
Environmental
- Energy consumption (renewable & non-renewable)
- GHG emissions (Scope 1, 2, 3)
- Water withdrawal and consumption
- Waste generated and disposed
Social
- Lost Time Injury Frequency Rate (LTIFR)
- Gender diversity metrics
- Training hours per employee
- Sexual harassment complaints
Governance
- Board composition and independence
- Anti-corruption training coverage
- Stakeholder complaints and resolution
Supply Chain
- Supplier payment practices
- Local procurement percentage
- Supplier ESG assessments
BRSR Core vs. Full BRSR
SEBI introduced BRSR Core as a subset of key metrics that require reasonable assurance from an independent auditor. While full BRSR is extensive, BRSR Core focuses on the most material indicators that investors and stakeholders prioritize.
Top 150 listed companies must get BRSR Core assured starting FY 2023-24, with gradual expansion to more companies in subsequent years.
BRSR-Lite for SMEs
Recognizing that full BRSR can be overwhelming for smaller organizations, a simplified "BRSR-Lite" framework has been proposed for SMEs and voluntary adopters.
BRSR-Lite focuses on 8 essential metrics plus 5 core policies, making sustainability reporting accessible while building capacity for future full compliance.
8 Essential Metrics
- Total energy consumption
- Total water withdrawal
- Total GHG emissions (Scope 1 & 2)
- Total waste generated
- Lost Time Injury Frequency Rate (LTIFR)
- Gender diversity ratio
- Training hours per employee
- Percentage of local procurement
The Future: What Comes Next
BRSR is evolving rapidly. Here's what to expect:
- Expansion to top 5,000 companies: Mandatory BRSR filing will extend beyond the current top 1,000
- Mandatory assurance: More companies will need third-party verification of BRSR Core metrics
- Digital submissions: SEBI is working on standardized digital reporting platforms
- Stricter disclosure requirements: Greater granularity and Scope 3 emissions reporting
- Integration with financial reporting: ESG metrics increasingly tied to financial performance
Prepare for BRSR with Build to Sustain
Whether you're facing mandatory filing or adopting voluntarily, proper BRSR preparation requires:
- Establishing data collection systems across all relevant metrics
- Developing or updating ESG policies to meet disclosure requirements
- Training teams on data accuracy and reporting protocols
- Building internal governance structures for ESG oversight
Our BRSR readiness assessment helps you identify gaps, build systems, and ensure accurate, confident reporting.
Get BRSR-Ready
Last reviewed: February 2026
