In an era where sustainability and accountability are at the forefront of corporate priorities, the Securities and Exchange Board of India (SEBI) has introduced a transformative initiative — Business Responsibility and Sustainability Reporting (BRSR). At ZOEI, we recognize BRSR as more than a compliance mandate; it is a powerful tool to align business strategy with environmental, social, and governance (ESG) objectives. As a leading ESG Reporting Software in India, ZOEI empowers businesses to navigate BRSR requirements with ease, ensuring seamless, accurate, and impactful sustainability reporting.
What is BRSR?
Business Responsibility and Sustainability Reporting (BRSR) is a framework mandated by SEBI that requires India’s top listed companies to disclose non-financial ESG data. It ensures transparency, encourages ethical practices, and promotes a sustainable approach to business.
Why BRSR Matters
SEBI Guidelines for BRSR
SEBI’s guidelines are designed to bring India in sync with global reporting frameworks such as GRI and SASB. Key highlights include:
- Mandatory and Voluntary Indicators: Companies must report essential ESG indicators, with optional leadership indicators for advanced disclosures.
- Comprehensive Environmental Metrics: Data on energy use, emissions, water consumption, and waste management
- Social Responsibility Disclosures: Employee health, diversity, inclusion, and community development
- Assurance Requirements: Enhanced reliability through third-party assurance of BRSR Core
BRSR is designed to:
- Integrate sustainability into core business operations
- Improve the quality and comparability of ESG disclosures
- Align Indian enterprises with global ESG reporting standards
- Foster investors & customers trust and long-term value creation
Applicability & Timeline
From FY 2022–23, SEBI made BRSR mandatory for the top 1000 listed companies by market capitalization. SEBI has also introduced an enhanced disclosure framework known as BRSR Core, which will be phased in over four years:
| Financial Year | Applicability of BRSR Core |
|---|---|
| 2023–24 | Top 150 listed entities |
| 2024–25 | Top 250 listed entities |
| 2025–26 | Top 500 listed entities |
| 2026–27 | Top 1000 listed entities |
“Voluntary adoption is encouraged for all listed companies, signalling leadership in sustainability and responsible business.”
Structure of the BRSR Format
The BRSR report is organized into three sections:
- General Disclosures – Company profile, operations, governance, and legal compliance
- Management & Process Disclosures – Policies, processes, and sustainability strategies
- Principle-wise Performance Disclosures – Reporting aligned with the 9 principles of the National Guidelines on Responsible Business Conduct (NGRBC)
These principles encompass areas such as ethics, employee well-being, environmental responsibility, stakeholder engagement, and customer value.
Benefits of BRSR Reporting
At ZOEI, we view BRSR as a catalyst for:
- Enhanced Transparency: Clear communication of ESG commitments to stakeholders
- Better Risk Management: Identifying and mitigating environmental and social risks
- Stakeholder Trust: Building confidence among investors, customers, and employees
- Competitive Edge: Differentiating through responsible business practices
- Global Alignment: Meeting global ESG expectations and investor requirements
- Sustainable Development: Contributing to India’s UN SDG commitments
BRSR guidelines are evolving—and the future will bring more refined, stringent, and enforceable compliance standards.
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