BRSR & ESG Reporting in India: A Complete Guide for Companies
Environmental, Social and Governance (ESG) reporting is moving from voluntary to mandatory in India. The Business Responsibility and Sustainability Report (BRSR) is the framework driving it.
What BRSR is
BRSR is SEBI's structured ESG disclosure filed with the annual report by the largest listed companies. BRSR Core adds a set of key performance indicators that require reasonable assurance.
What gets reported
- Greenhouse-gas emissions and intensity
- Energy and water use
- Waste generation and circularity
- Employee wellbeing, safety and diversity
- Governance, ethics and stakeholder engagement
Assurance
BRSR Core KPIs must be independently assured, so the underlying data systems must be accurate and auditable — not last-minute estimates.
Why non-listed companies should care
As value-chain disclosure expands, large companies increasingly demand ESG data from their suppliers. SMEs that sell to big corporates should start capturing emissions, energy and workforce data now to stay in the supply chain.
Getting started
- Establish an ESG data-collection system
- Measure baseline emissions and resource use
- Set targets and governance
- Prepare disclosures and assurance readiness
The business case
Beyond compliance, strong ESG performance improves access to capital, tenders and global buyers who screen on sustainability.
Statura builds your ESG data systems and supports BRSR reporting and assurance readiness.