SEBI requires the top 1,000 listed companies by market capitalisation to publish a Business Responsibility and Sustainability Report (BRSR) covering environmental, social and governance disclosures, with key metrics under BRSR Core subject to assurance for the largest companies on a phased basis. Unlisted companies increasingly adopt ESG reporting to meet investor, lender and customer expectations.
What BRSR covers
- Energy, emissions, water and waste
- Employee well-being and diversity
- Human rights and community
- Governance and ethics
Building an ESG strategy
- Materiality assessment.
- Baseline data collection.
- Targets and action plans.
- Reporting and assurance.
Value chain
Large listed companies are being asked to report on key value chain partners, affecting their suppliers.
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Access to sustainable finance, investor confidence and risk management.
Frequently asked questions
Is BRSR mandatory for unlisted companies?
Not currently, but voluntary reporting is growing.
What is BRSR Core?
A set of key ESG metrics subject to reasonable assurance for specified companies.
Do SMEs need ESG?
Suppliers to large companies increasingly need ESG data.
What frameworks align with BRSR?
GRI and other global frameworks can be mapped to BRSR.
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