BRSR Reporting

Holistic Business Responsibility and Sustainability Reporting for strategic regulatory compliance and enhanced stakeholder transparency.

What is BRSR?

Business Responsibility and Sustainability Report (BRSR) is a comprehensive ESG reporting framework established by the Securities and Exchange Board of India (SEBI) to strengthen disclosure on environmental, social, and governance parameters. It represents a significant evolution from the previous Business Responsibility Report (BRR) format.

BRSR is mandatory for the top 1,000 listed companies by market capitalization in India and is designed to align with global sustainability frameworks while addressing India-specific sustainability contexts.

Learn more about SEBI's BRSR mandate

Key BRSR Components

Section A
General disclosures about the company, products, operations, and services
Section B
Management and process disclosures including policies, governance, and stakeholder engagement
Section C
Principle-wise performance indicators covering environmental, social, and governance metrics

Compliance Note: BRSR is mandatory for the top 1,000 listed entities by market capitalization in India, effective from FY 2022-23, replacing the earlier Business Responsibility Report (BRR).

The 9 Principles of BRSR

BRSR is structured around nine principles that encompass the fundamental aspects of business responsibility and sustainability.

1

Ethics & Transparency

Businesses should conduct and govern themselves with integrity in a manner that is ethical, transparent, and accountable.

2

Safety & Sustainability

Businesses should provide goods and services in a manner that is sustainable and safe.

3

Employee Well-being

Businesses should respect and promote the well-being of all employees, including those in their value chains.

4

Stakeholder Engagement

Businesses should respect the interests of and be responsive to all its stakeholders.

5

Human Rights

Businesses should respect and promote human rights.

6

Environment

Businesses should respect, protect, and make efforts to restore the environment.

7

Regulatory Policy

Businesses, when engaging in influencing public and regulatory policy, should do so in a manner that is responsible and transparent.

8

Inclusive Growth

Businesses should promote inclusive growth and equitable development.

9

Customer Value

Businesses should engage with and provide value to their consumers in a responsible manner.

Our BRSR Reporting Process

A systematic methodology to ensure comprehensive and compliant BRSR reporting

1

Assessment & Strategy

  • Gap analysis against BRSR requirements
  • Materiality assessment
  • Data management strategy
  • Stakeholder engagement planning
2

Data Collection & Management

  • Data collection across ESG metrics
  • Policy and practice documentation
  • Information validation
  • KPI development and tracking
3

Report Development

  • BRSR section drafting
  • Compliance verification
  • Leadership review
  • Report refinement
4

Final Reporting & Integration

  • Final report preparation
  • Board presentation and approval
  • Report submission
  • Continuous improvement planning

Our BRSR Reporting Services

Holistic support for all aspects of BRSR compliance and reporting

BRSR Assessment & Gap Analysis

Thorough evaluation of your current sustainability practices against BRSR requirements to identify gaps and enhancement opportunities.

Data Collection & Management

Systematic approach to gather, validate and manage ESG data required for comprehensive BRSR reporting.

BRSR Report Development

Expert preparation of your BRSR report, ensuring compliance with all regulatory requirements and industry best practices.

Stakeholder Engagement

Facilitation of stakeholder dialogues to gather insights and address concerns for enhanced BRSR reporting.

Integration & Strategy

Incorporation of BRSR findings into corporate strategy for genuine sustainability transformation.

Ongoing Support & Improvement

Continuous support to refine and enhance your BRSR reporting practices year over year.

Benefits of BRSR Reporting

Beyond compliance: The strategic advantages of comprehensive BRSR reporting

Regulatory compliance with SEBI's mandate

Enhanced stakeholder transparency

Improved ESG risk management

Better investor relations and confidence

Strengthened sustainability strategy

Competitive advantage in the market

BRSR Resources

Helpful resources for understanding and implementing BRSR reporting

SEBI BRSR Circular

Official SEBI circular outlining the BRSR format and implementation requirements.

Visit Resource

National Guidelines on Responsible Business Conduct

Guidelines that form the foundation for the BRSR reporting framework.

Visit Resource

CII Sustainability Resources

Industry perspectives and resources on sustainability reporting in India.

Visit Resource

Ready to Excel in Your BRSR Reporting?

Partner with our specialists to develop compliant, comprehensive, and strategic BRSR reports that showcase your sustainability commitment.

EcoVijay Global - Sustainability & Regulatory Compliance Services