BRSR India: Empowering Sustainable Business Practices
Discover the importance of Business Responsibility and Sustainability Report (BRSR) for corporate sustainability reporting in India. Standardized ESG reporting that aligns with global standards.
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Standardized ESG Reporting
Uniform Structure
BRSR provides a consistent framework for companies to report their environmental, social, and governance initiatives with clarity and precision.
Global Alignment
Helps Indian businesses align their reporting practices with international sustainability standards, enhancing their global competitiveness.
Measurable Outcomes
Enables companies to track and quantify their sustainability progress through consistent metrics and key performance indicators.
Stakeholder Engagement Benefits

Investor Relations
Strengthens relationships with investors seeking responsible investment opportunities

Community Trust
Builds stronger connections with local communities through transparent reporting

Regulatory Compliance
Ensures alignment with SEBI requirements and other regulatory frameworks

Business Partners
Attracts like-minded business partners committed to sustainability
Transparency and Accountability
Visibility
Clear disclosure of ESG practices and performance
Responsibility
Holding businesses accountable for their environmental and social impacts
Trust
Building credibility with all stakeholders through honest reporting
Measurement
Quantifiable metrics to track and improve sustainability performance
Industry Impact

Environmental Protection
Reduction in carbon footprint and resource consumption
Social Responsibility
Enhanced labor practices and community development
Corporate Governance
Improved transparency and ethical business practices
BRSR reporting enables companies across various sectors to demonstrate their commitment to sustainable development while identifying areas for improvement in their operations.
Implementation Roadmap
Assessment
Evaluate current sustainability practices and identify reporting gaps according to BRSR guidelines
Strategy Development
Create a comprehensive plan for implementing required data collection processes and reporting frameworks
System Integration
Incorporate sustainability metrics into existing business intelligence and reporting systems
Report Preparation
Compile data into the standardized BRSR format with appropriate context and explanations
BRSR Compliance Timeline
1
May 2021
SEBI introduces BRSR framework for the top 1000 listed companies by market capitalization
2
FY 2021-22
Voluntary adoption period for companies to transition from BRR to BRSR format
3
FY 2022-23
Mandatory reporting begins for the top 1000 listed entities
4
Future Expansion
Gradual extension to more companies, with potential for additional reporting requirements
Key BRSR Sections
General Disclosures
  • Company information
  • Products and services
  • Operations and employees
  • Holding, subsidiary and associate companies
Management and Process
  • Policy and management processes
  • Governance, leadership and oversight
  • Stakeholder engagement
Principle-wise Performance
  • Essential indicators (mandatory)
  • Leadership indicators (voluntary)
  • Quantitative and qualitative data
Business Benefits of BRSR
85%
Investor Confidence
Percentage of investors who consider ESG factors in investment decisions
60%
Risk Reduction
Potential decrease in operational risks through improved ESG practices
3.7x
Innovation Growth
Companies with strong sustainability practices demonstrate higher innovation rates
40%
Cost Savings
Average reduction in resource costs through sustainable practices
Get Started with BRSR Reporting
What companies must comply with BRSR?
Currently, the top 1000 listed companies by market capitalization in India are required to submit BRSR reports. This requirement began with voluntary adoption in FY 2021-22 and became mandatory from FY 2022-23 onwards.
What are the key principles covered in BRSR?
BRSR covers nine principles including business ethics, product lifecycle sustainability, employee well-being, stakeholder engagement, human rights, environmental protection, policy advocacy, inclusive growth, and customer value.
How can companies prepare for BRSR reporting?
Companies should establish robust data collection systems, train their teams on ESG metrics, engage with stakeholders to understand material issues, and develop a comprehensive sustainability strategy aligned with their business objectives.
What are the penalties for non-compliance?
Non-compliance with BRSR requirements may result in regulatory actions from SEBI, including penalties, public notices, and potential impact on stock exchange listing status. Additionally, it may damage company reputation among investors and stakeholders.