BRSR Compliance Guide
Everything you need to know about SEBI's sustainability reporting requirements
What is BRSR?
Business Responsibility and Sustainability Reporting (BRSR) is SEBI's framework requiring companies to disclose their ESG (Environmental, Social, Governance) performance.
Who Needs to Comply?
- Top 1000 listed companies - Mandatory since FY 2022-23
- Their value chain partners - Required to share data with buyers
- Companies seeking green financing - Banks increasingly require ESG data
Key Disclosures
🌍 Environmental
Energy consumption, GHG emissions, water usage, waste management
👥 Social
Employee wellbeing, diversity, community engagement
🏛️ Governance
Business ethics, transparency, stakeholder engagement
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