BRSR

What is BRSR?

BRSR did not arrive as a surprise. It came because sustainability reporting in India had reached a point where everyone was saying the right things, but very little could be compared. Too many reports looked impressive and said almost nothing.

The Business Responsibility and Sustainability Report was SEBI’s way of tightening the screws. It moved sustainability out of glossy narratives and into something measurable. Numbers mattered. Consistency mattered. And suddenly, sustainability teams had to speak the same language as finance teams.

That shift is what defines BRSR more than any formal definition.

Why does BRSR exist?

For a long time, sustainability disclosures were treated as reputation tools. Useful for branding, but rarely used for decisions. Investors struggled to distinguish between real risks and well-written ones.

BRSR exists because that approach stopped working.

Capital markets needed clarity. Regulators wanted discipline. And companies required a framework that forced uncomfortable but necessary questions about emissions, labour practices, and governance controls. BRSR sits at that intersection.

Who must file BRSR?

Mandatory filing currently applies to the top 1,000 listed companies by market capitalisation. Others can file voluntarily, and many already do.

What often gets missed is that this is not a static requirement. Expectations are tightening. What passes today as “adequate disclosure” may not hold up a few years from now, especially as assurance becomes more common.

According to the latest SEBI LODR Regulations, the compliance timeline is shifting from a voluntary to an audited mandatory model for the top entities by 2027.

Aspect	ESG	BRSR (India)	NFRD / CSRD (EU)
What it represents	A way of thinking rather than a document. Meaning changes depending on the user.	A reporting format issued by SEBI specifying exactly what and where to disclose.	Legal reporting regimes designed to leave very little ambiguity for EU-connected firms.
Fixed structure?	No single structure. Often used as risk management or impact reporting.	Fixed structure with prescribed templates. Deviations create compliance issues.	Tightly defined structure supported by ESRS standards.
Nature of use	Investors use it to evaluate long-term risk; answers vary widely.	Used to ensure companies provide comparable answers to the same questions.	Used by regulators to enforce consistency and depth across the EU.
Geographic focus	Discussed globally; emphasis changes by region and sector.	Mainly for Indian listed companies under SEBI oversight.	European frameworks; captures non-EU companies with EU exposure.
What goes wrong	Discussions stay broad; lacks shared measurement logic.	Formatting errors and data gaps from narrative-heavy reports.	Scale of work underestimated until assurance/audit gaps surface.

What is BRSR Core?

BRSR Core is where things start to feel real.

It strips the framework down to a set of indicators that regulators and investors actually care about. More importantly, these indicators are expected to be assured. That expectation changes behaviour.

BRSR Core consists of nine specific ESG attributes , ranging from GHG footprint to openness of business , requiring data that can withstand an audit. Once numbers need verification, internal conversations shift. Data gaps become visible. Assumptions get questioned.

For many companies, BRSR Core is where sustainability reporting stops being theoretical.

Disclosure areas (E / S / G)

Environmental

Environmental disclosures generally get the most attention. Energy use, emissions, water, and waste are easier to measure and harder to hide.

Specific KPIs include:

GHG intensity (Scope 1, Scope 2, and Scope 3)
Circularity and waste details

Social

Social disclosures are messier. Workforce data, safety practices, and supply-chain issues rarely fit into neat templates, yet they often carry significant risk.

New KPIs such as:

Job creation in small towns
Gross wages paid to women

have been added to enhance local relevance.

Governance

Governance disclosures sit above both environmental and social disclosures. They show whether sustainability is overseen seriously or handled as a side activity.

Over time, this section tends to say more about intent than any policy statement.

Reporting format and annexures

BRSR follows a fixed structure, and SEBI has been very clear about templates and annexures.

Creativity is not rewarded here.

Cross-referencing is allowed, but only if done cleanly. When disclosures are scattered across multiple documents without clarity, it usually backfires during reviews or assurance.

Assurance and audit readiness

Assurance changes everything.

Once BRSR Core indicators need verification, spreadsheets are no longer enough. Data trails matter. Methodologies matter. Ownership matters.

SEBI has provided a mandatory reasonable assurance glide path for BRSR Core:

FY 2024–25: Top 250 listed entities
FY 2025–26: Top 500 listed entities
FY 2026–27: Top 1,000 listed entities

Companies that prepare early treat ESG data the same way they treat financial data. Those who don’t usually discover gaps very late in the reporting cycle.

Common mistakes

Over-reliance on explanations instead of evidence
Inconsistent boundaries, especially for emissions and workforce numbers
Underestimating value-chain disclosures

SEBI now defines “Value Chain” as upstream or downstream partners individually contributing 2% or more to total sales or purchases.

In many organisations, sustainability teams remain disconnected from operations, weakening data quality.

Best practices

Strong BRSR reporting often looks boring from the outside.

Internally, it is well organised. Clear ownership, repeatable processes, internal reviews, and honest disclosures matter more than polished language.

Over time, consistency builds credibility far more effectively than perfection.

How to improve BRSR performance?

Better reporting follows better decisions.

Lower energy use, thoughtful purchasing, safer workplaces, and visible board involvement show up in the numbers over time.

Targets help, but consistency of follow-through usually makes the real difference. BRSR outcomes improve once sustainability becomes part of routine decision-making, not an activity triggered only by reporting deadlines.

How does EV charging help improve BRSR performance?

EV charging stands out because it generates data immediately. Charging systems also produce precise energy data, which simplifies assurance.

By integrating smart EV charging solutions, companies can directly impact BRSR Core KPIs:

Environmental: Reduced Scope 1 (fleet) and Scope 2 emissions
Social: Promotes clean mobility access and employee wellbeing
Governance: Creates a transparent, digital audit trail of energy use and carbon reduction

Beyond metrics, EV adoption signals transition readiness. It demonstrates action, not just disclosure, strengthening both environmental and governance sections of the BRSR.

Looking to understand the technical language behind Solar Integration, Grid Dynamics, and EV charging infrastructure?

Explore the Exicom EV Glossary

FAQs

Is BRSR mandatory in India?

Yes. BRSR is mandatory for the top 1,000 listed companies by market capitalization, while others may adopt it voluntarily.

Who is covered under SEBI BRSR?

SEBI BRSR applies to large listed entities, with coverage expanding gradually as regulatory expectations tighten. By FY 2026–27, reasonable assurance will apply to the top 1,000 entities.

What is BRSR Core?

BRSR Core is a focused set of nine key sustainability attributes, such as GHG footprint and gender diversity, that require stronger data discipline and mandatory independent assurance.

How is BRSR different from ESG reporting?

ESG is a broad analytical concept, while BRSR is a fixed reporting format that specifies exactly what must be disclosed under SEBI guidelines.

How to prepare BRSR faster?

Preparation becomes faster when data ownership is clear, metrics are tracked year-round using digital systems, and sustainability reporting is aligned with existing operational systems.

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