Certifications

BRSR REPORTING

Business Responsibility and Sustainability Reporting

The Business Responsibility and Sustainability Report (BRSR) is a mandatory ESG disclosure framework introduced by the Securities and Exchange Board of India (SEBI) to enhance corporate transparency and promote responsible business practices. Applicable to the top listed companies in India, the BRSR integrates environmental, social, and governance (ESG) parameters into a structured reporting format, enabling stakeholders to assess the non-financial performance and sustainability maturity of an organisation with clarity and credibility. Unlike traditional CSR or annual report narratives, the BRSR adopts a quantitative and standardised disclosure structure, requiring companies to report data-driven metrics across key sustainability domains. It reflects India’s transition toward global ESG disclosure norms and aligns closely with international frameworks such as the Global Reporting Initiative (GRI), Integrated Reporting , SASB, and TCFD. By embedding the National Guidelines on Responsible Business Conduct (NGRBC) into the reporting process, the BRSR evaluates how effectively a company integrates responsible business practices into its operations, governance systems, supply chain, stakeholder interactions, and long-term strategy. The framework promotes corporate accountability, ethical business conduct, and long-term value creation, while supporting investors in making informed decisions based on sustainability performance. As ESG considerations increasingly influence global investment flows, the BRSR has become a critical compliance and strategic tool for Indian companies seeking to build trust, mitigate risks, and demonstrate responsible growth in a rapidly evolving business landscape.