What is BRSR Reporting in India? A Complete Guide
If you’ve been hearing the term BRSR everywhere — boardrooms, investor calls, LinkedIn posts, even in annual reports — you’re not alone. It’s one of those “serious business” terms that sounds complicated… until someone explains it in plain English.
So let’s do exactly that.
BRSR reporting in India is basically a structured way for companies to publicly disclose how responsibly they operate — environmentally, socially, and ethically. Think of it like a “report card” for sustainability and governance, not just profits.
And yes, it’s now a major part of how investors, regulators, customers, and even employees judge a company.
Let’s break it down properly.
Understanding BRSR in Simple Words
What BRSR Stands For
BRSR stands for Business Responsibility and Sustainability Reporting.
It is a reporting format introduced by SEBI (Securities and Exchange Board of India) to ensure companies share standardized information about:
Environmental impact (energy, emissions, water, waste)
Social responsibility (employees, communities, inclusion, safety)
Governance practices (ethics, compliance, transparency)
In short: BRSR = sustainability + responsibility + transparency, presented in a structured format.
Why India Introduced BRSR
Let’s be real — companies have been talking about “sustainability” for years. But the problem was simple:
Everyone was saying different things in different formats.
Some companies wrote beautiful sustainability stories. Others gave a few random numbers. Many avoided details altogether. So comparing companies became like comparing apples to airplanes.
BRSR fixes that by creating a common reporting language.
It helps regulators and investors answer questions like:
Is this company actually reducing pollution or just claiming it?
Are employees safe and treated fairly?
Is the board managing ESG risks properly?
BRSR vs ESG vs BRR (What’s the Difference?)
This is where many people get confused, so let’s clear it up quickly.
How BRSR is Different from ESG Reporting
ESG stands for Environmental, Social, and Governance. It’s a broad concept used globally.
BRSR, on the other hand, is India’s structured reporting framework for ESG-related disclosures.
A simple analogy?
ESG is the idea of healthy living
BRSR is the health report format your doctor uses to check it
BRSR vs Business Responsibility Report (BRR)
Before BRSR, India had BRR (Business Responsibility Report).
BRR was a good start, but it wasn’t detailed enough for today’s ESG expectations. So SEBI upgraded it to BRSR.
You can think of it like:
BRR = basic phone
BRSR = smartphone with all features enabled
Where Sustainability Reporting Fits In
A sustainability report is often a broader document companies publish voluntarily, sometimes aligned with global frameworks like GRI.
But BRSR is regulatory-style structured reporting, especially for large listed entities in India.
Who Needs to File BRSR in India?
Applicability for Top Listed Companies
BRSR is mandatory for India’s top listed companies (based on SEBI’s criteria, typically the top 1,000 listed entities by market capitalization).
So if a company is large, publicly listed, and influential in the market, it’s expected to disclose BRSR.
Voluntary Adoption for Other Companies
Even if a company isn’t required to file BRSR, many are choosing to adopt it voluntarily because:
Investors ask for ESG proof
Global clients demand sustainability disclosures
Banks consider ESG risk in lending
It improves brand trust
So yes, BRSR is becoming a competitive advantage too.
BRSR Framework: The 9 Principles Explained
BRSR is built on 9 principles from India’s National Guidelines on Responsible Business Conduct (NGRBC).
Let’s go through them in a way that actually makes sense.
Principle 1 — Ethics, Transparency, and Accountability
This principle is about clean business.
It includes things like:
Anti-corruption practices
Ethical conduct
Transparent decision-making
Grievance redressal systems
In simple words: don’t cheat, don’t hide, and take responsibility.
Principle 2 — Sustainable and Safe Goods & Services
Companies should ensure their products/services are:
Safe for consumers
Resource-efficient
Sustainable through the lifecycle
This matters a lot in sectors like FMCG, pharma, manufacturing, and chemicals.
Principle 3 — Employee Well-being
This covers how companies treat their employees, including:
Fair wages
Safe working conditions
Training and upskilling
Mental and physical well-being
It’s basically asking: Is this company a decent place to work?
Principle 4 — Stakeholder Engagement
A business doesn’t exist in isolation.
This principle checks whether the company listens to:
Employees
Customers
Investors
Communities
Suppliers
Imagine running a ship without checking the weather or talking to the crew. That’s what ignoring stakeholders looks like.
Principle 5 — Human Rights
This focuses on human rights within operations and supply chains, including:
Preventing child labor
Preventing forced labor
Ensuring fair treatment
Providing grievance mechanisms
It pushes companies to look beyond their own office walls.
Principle 6 — Environment Protection
This is the big one people associate with ESG.
It includes:
Emissions reduction
Energy efficiency
Waste management
Water conservation
Biodiversity protection
Basically: how much damage is the company doing, and what is it doing to reduce it?
Principle 7 — Responsible Public Policy
This checks if companies engage ethically with policy-making.
So no shady lobbying or pushing policies that harm public interest.
It’s like saying: influence responsibly.
Principle 8 — Inclusive Growth and Social Development
Companies should contribute to inclusive development by supporting:
Local communities
Marginalized groups
Skill development
Social upliftment
CSR fits here, but BRSR expects deeper integration than just writing cheques.
Principle 9 — Customer Value and Responsibility
This principle focuses on:
Customer satisfaction
Data privacy
Honest marketing
Product responsibility
In today’s world, customer trust is like glass — strong until it cracks.
Structure of BRSR Report
BRSR is not a free-style essay. It’s structured into clear sections.
Section A — General Disclosures
This includes basic company information like:
Company details
Products/services
Operations locations
Employee strength
Subsidiaries and supply chain overview
Think of it as the “company profile” part.
Section B — Management and Process Disclosures
This section looks at how ESG is managed internally:
Policies and governance structure
ESG risk management
Leadership accountability
Stakeholder engagement process
It answers: Is the company serious about sustainability, or is it just PR?
Section C — Principle-wise Performance Disclosures
This is where the real reporting happens.
It contains metrics aligned to each of the 9 principles.
Essential (Mandatory) Indicators
These are required disclosures.
If you’re filing BRSR, you can’t skip them.
Leadership (Voluntary) Indicators
These are more advanced disclosures.
Companies use them to show they’re going beyond compliance and taking leadership in sustainability.
Key Data Companies Must Track for BRSR
BRSR reporting is only as good as the data behind it. And yes, data collection is where most companies sweat.
Environmental Metrics (Energy, Water, Waste, Emissions)
Typical environmental disclosures include:
Total energy consumption
Renewable energy share
Water withdrawal and recycling
Waste generation and disposal methods
Greenhouse gas (GHG) emissions (Scope 1 and Scope 2, sometimes Scope 3)
This is like tracking your monthly expenses — you can’t improve what you don’t measure.
Social Metrics (Workforce, Diversity, Safety, Community)
Social disclosures often cover:
Total workforce breakdown
Gender diversity
Inclusion and representation
Workplace accidents and safety training
Employee benefits and welfare measures
CSR and community initiatives
It’s basically a mirror showing how the company treats people.
Governance Metrics (Ethics, Compliance, Risk, Policies)
Governance disclosures may include:
Board structure and oversight
Anti-bribery and anti-corruption training
Legal compliance status
Whistleblower mechanisms
ESG risk processes
Governance is like the foundation of a building — if it’s weak, everything collapses sooner or later.
Why BRSR Reporting Matters for Businesses
Let’s answer the real question: why should companies care?
Builds Investor Trust and Improves Valuation
Investors don’t just look at profits anymore. They look at risk.
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If a company has:
High pollution exposure
Unsafe labor practices
Weak compliance systems
…it can face lawsuits, shutdowns, penalties, and reputational damage.
BRSR helps investors assess whether the company is built for long-term survival.
Helps Win Global Customers and Supply Chain Deals
If you supply to global brands, chances are you’ll be asked questions like:
Do you track emissions?
Do you have human rights policies?
Are you reducing waste?
Can you prove it with data?
BRSR-ready companies look more credible in global supply chains.
Improves Risk Management and Compliance
BRSR pushes companies to proactively identify risks like:
Climate-related disruptions
Regulatory changes
Employee unrest
Reputation threats
It’s like installing smoke detectors before the fire starts.
Common Challenges in BRSR Compliance
BRSR sounds great on paper. In reality? It can be messy.
Data Collection Across Departments
BRSR reporting isn’t handled by one team alone.
It requires inputs from:
HR
EHS (Environment, Health & Safety)
Operations
Legal
Finance
Procurement
CSR teams
Without coordination, you’ll get incomplete or inconsistent data.
Lack of Internal ESG Ownership
Many companies struggle because ESG becomes “someone else’s job.”
But BRSR needs leadership ownership, not just a reporting person chasing spreadsheets.
Vendor and Supply Chain Transparency
A big pain point is supply chain data.
For example:
Can you track your suppliers’ labor practices?
Do you know your Scope 3 emissions?
Are vendors compliant with policies?
This is where many companies realize sustainability is not just internal — it’s ecosystem-wide.
Step-by-Step Process to Prepare a BRSR Report
Let’s make this practical. If a company wants to prepare a BRSR report, this is the typical flow.
Step 1 — Identify Applicable Requirements
Start with:
SEBI BRSR format
Applicability rules
Reporting period
Required metrics and disclosures
You need to know what’s mandatory vs optional.
Step 2 — Assign Ownership and Form a BRSR Team
Create a cross-functional team with clear responsibilities:
ESG lead / sustainability head
Data owners per department
Internal audit / compliance support
Senior leadership sponsor
If nobody owns it, it won’t move.
Step 3 — Collect Data and Set Baselines
Gather:
Current year metrics
Previous year metrics (for comparison)
Policies and governance documents
Incident logs and compliance records
Also define baselines so improvement can be measured year after year.
Step 4 — Validate, Review, and Approve
Before publishing:
Validate numbers
Check consistency
Ensure alignment with annual report
Get leadership sign-off
A small mistake in disclosures can create a big credibility issue.
Step 5 — Publish and Communicate
Once finalized, publish BRSR as part of the annual reporting process and communicate highlights to:
Investors
Employees
Customers
Business partners
The goal isn’t just to file — it’s to build trust.
BRSR Core (Assurance-Ready Reporting)
What is BRSR Core?
BRSR Core is a more focused set of key ESG metrics that are considered critical and measurable.
It is designed to improve:
Comparability
Reliability
Data integrity
Think of it as the “high-priority dashboard” within the bigger BRSR system.
Why Assurance is Becoming Important
As ESG disclosures grow, so does the risk of greenwashing.
That’s why assurance (third-party verification) is becoming more common. It helps confirm that:
Data is accurate
Methods are consistent
Disclosures are credible
In the future, ESG assurance could become as normal as financial audits.
Best Practices to Make Your BRSR Stronger
If you want your BRSR to look like a serious report (and not a rushed compliance PDF), these practices help.
Align with Global Standards Like GRI and TCFD
BRSR is India-specific, but global stakeholders may expect alignment with:
GRI (Global Reporting Initiative)
TCFD (climate risk disclosures)
SASB-type sector metrics (where relevant)
This improves international credibility.
Use Digital Tools for ESG Data Management
Spreadsheets work… until they don’t.
Many companies move to ESG platforms for:
Automated data capture
Audit trails
Department-wise approvals
Dashboard reporting
It reduces manual errors and saves time.
Focus on Materiality and Real Impact
The best BRSR reports don’t just dump numbers.
They answer:
What issues matter most to your business?
What are you improving?
What targets are you setting?
What progress did you make?
Real impact beats fancy words every time.
Future of BRSR Reporting in India
BRSR is not a one-time compliance trend. It’s evolving.
Increasing Scope and Depth of Disclosures
Expect more pressure on:
Scope 3 emissions reporting
Supply chain transparency
Human rights due diligence
Quantified targets and outcomes
Integration with Climate and Finance Reporting
Over time, ESG and finance will blend more tightly.
Why?
Because climate risks and social risks eventually become financial risks.
Companies that understand this early will stay ahead.
Conclusion
BRSR reporting in India is SEBI’s structured way of ensuring companies disclose how responsibly they operate across environment, social, and governance areas. It brings consistency, transparency, and credibility to sustainability reporting — making it easier for investors and stakeholders to compare companies and trust their claims.
If you’re a business leader, BRSR is not just a “reporting requirement.” It’s a mirror that shows how future-ready your company really is. And in a world where trust is currency, that mirror matters.
FAQs
1. What is the full form of BRSR?
BRSR stands for Business Responsibility and Sustainability Reporting.
2. Is BRSR mandatory for all companies in India?
No. It is mainly mandatory for top listed entities as per SEBI requirements, while others may adopt it voluntarily.
3. What is the purpose of BRSR reporting?
The purpose is to ensure companies disclose standardized ESG-related information about sustainability, social responsibility, and governance practices.
4. What are the main sections in a BRSR report?
A BRSR report has three major sections: Section A (General Disclosures), Section B (Management & Process Disclosures), and Section C (Principle-wise Performance Disclosures).
5. How is BRSR different from ESG reporting?
ESG is the broader concept, while BRSR is India’s structured reporting format for ESG disclosures, introduced by SEBI.