BRSR Made Simple: The Only Guide Indian Companies Need

India's standard way for companies to report how responsibly they operate, mandated by SEBI and aligned with nine National Guidelines on Responsible Business Conduct.

BRSR consolidates ESG disclosures into one comparable format accompanying annual financial reports. It transforms complex sustainability metrics into standardized, accessible information for stakeholders.

By adopting BRSR standards, companies demonstrate commitment to responsible business practices while meeting regulatory requirements and investor expectations.

Who Must File BRSR?

Top-1,000 listed Indian companies face mandatory compliance. However, smaller listed entities and unlisted businesses are increasingly adopting BRSR standards due to buyer and lender expectations, even without legal requirements.

The expansion of BRSR adoption reflects a broader market shift where sustainability disclosure is becoming essential for maintaining competitive advantage and stakeholder trust.

BRSR Structure Overview

The framework divides into three main sections:

Section A: Company Context
  • Operations overview
  • Workforce composition
  • Products and services
  • CSR applicability
Section B: Management Systems
  • Policies and governance
  • Stakeholder engagement
  • Grievance mechanisms
  • Management processes
Section C: Performance Metrics
  • Nine sustainability principles
  • Quantitative indicators
  • Leadership indicators
  • Value chain assessment
Core Metrics to Track

Essential KPIs span environmental, social, and governance categories:

Environmental
  • Energy consumption
  • Water usage
  • Waste management
  • GHG emissions
Social
  • Workplace safety
  • Diversity metrics
  • Training hours
  • Employee wellbeing
Governance
  • Board composition
  • Ethics policies
  • Risk management
  • Compliance systems

We recommend maintaining a structured workbook with methodology documentation and evidence files. This approach ensures data accuracy and simplifies the annual reporting process.

Future Direction

Expectations will likely expand coverage beyond the current top-1,000 threshold. Key developments to anticipate:

  • Increasing independent verification requirements
  • Formalized supplier benchmarking across value chains
  • Greater alignment with global standards like GRI and ISSB
  • Enhanced digital reporting capabilities
How Build to Sustain Can Help

Our team specializes in guiding companies through BRSR compliance. From initial assessment to final reporting, we provide the frameworks, tools, and expertise needed to meet disclosure requirements efficiently while driving genuine sustainability improvements.

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