BRSR
Business Responsibility and Sustainability Reporting (India)
BRSR is India’s mandatory sustainability disclosure framework, introduced by the securities regulator SEBI. It has been mandatory for the top 1,000 listed companies by market capitalisation since FY2022–23, and is built on the nine principles of the National Guidelines on Responsible Business Conduct (NGRBC).
| Publisher | SEBI (India) |
|---|---|
| Mandatory since | FY2022–23 |
| Applies to | Top 1,000 listed companies |
| Based on | 9 NGRBC principles |
Who reports under it
India’s top 1,000 listed companies by market capitalisation report under BRSR. A focused subset, BRSR Core, requires third-party assurance and is being phased in across these companies.
How BRSR is structured
Disclosures are organised around the nine principles of responsible business conduct, spanning environment, employees, human rights, governance and consumers.
A focused set of key ESG indicators — including GHG emissions, energy, water and diversity — that require reasonable assurance, phased in across the top listed companies.
Why BRSR matters
BRSR makes sustainability disclosure mandatory and comparable for India’s largest listed companies, and its value-chain expectations push ESG data requests down to suppliers — including SMEs that supply listed firms.
Frequently asked questions
Who has to file a BRSR report?
The top 1,000 listed companies in India by market capitalisation must file a BRSR with their annual report; it has been mandatory since FY2022–23.
What is BRSR Core?
BRSR Core is a focused subset of key ESG indicators that require third-party assurance, being phased in across the top listed companies to improve data reliability.
How Clidapt helps
Clidapt supports BRSR with the Scope 1, 2 and 3 emissions and energy data it requires, plus audit-ready PDF/CSV export.