The Business Responsibility and Sustainability Report (BRSR) is SEBI's standardised framework for disclosing how a company manages its environmental, social and governance (ESG) responsibilities. For many listed companies it is no longer voluntary.
What is BRSR?
BRSR sits within the annual report and maps disclosures to the National Guidelines on Responsible Business Conduct (NGRBC). It replaced the older Business Responsibility Report with a far more detailed, quantitative, ESG-focused format.
Who must file BRSR?
BRSR reporting is mandatory for the top 1,000 listed entities by market capitalisation. Companies below that threshold — and unlisted businesses — can adopt it voluntarily, and increasingly do so because investors, lenders and large customers ask for it.
BRSR Core and assurance
SEBI also introduced BRSR Core — a focused set of key ESG attributes that require reasonable assurance, being phased in for the largest companies first. Value-chain disclosures are following on a comply-or-explain basis.
What BRSR covers
- Governance, leadership and the nine NGRBC principles
- Environmental metrics — energy, emissions, water, waste
- Social metrics — workforce, safety, communities
- Materiality and stakeholder engagement
Whether BRSR is mandatory for you yet or you want to get ahead of it, GreenLoop prepares BRSR and GRI/CDP-aligned disclosures, runs materiality assessments and helps improve your ESG score.
Need help staying compliant?
GreenLoop handles EPR registration, permits, certifications and reporting end to end. Tell us your requirement.