BRSR
Regulatory oversight
BRSR is the mandatory ESG disclosure framework introduced by SEBI for India’s top listed companies. It marks a shift from narrative-based reporting to quantitative, comparable ESG disclosures aligned with global frameworks. Covering nine thematic principles: from ethics and employee well-being to environmental performance and value chain sustainability, BRSR provides a structured lens for businesses to communicate their sustainability maturity.
At SAGE, we offer end-to-end support for BRSR compliance. We help you understand the disclosure expectations, collect and validate data across all indicators, and craft a report that is both compliant and compelling. Our approach includes gap assessments, policy alignment, board engagement, and sector benchmarking. We also offer capacity-building for internal teams and tailored guidance for preparing for BRSR Core, the upcoming assurance-based format. Whether you are reporting for the first time or looking to improve your performance year on year, we make BRSR a meaningful part of your ESG strategy.
FAQ's
What is BRSR and who needs to report it?
BRSR is a mandatory ESG reporting format prescribed by SEBI for the top 1000 listed companies in India by market capitalisation. Others can adopt it voluntarily.
What’s the difference between BRSR and BRSR Core?
BRSR Core is a stricter subset of BRSR with quantifiable, assured disclosures across nine Key Performance Indicators mandatory for select sectors from FY 2023–24.
How is BRSR different from older formats like BRR?
Unlike the qualitative Business Responsibility Report (BRR), BRSR demands metrics, governance details, and evidence of implementation across ESG areas.
Is BRSR aligned with global frameworks?
Yes. BRSR maps to GRI, SASB, and TCFD principles, and is designed to enable convergence with international ESG standards.
Can we integrate BRSR into our annual report or sustainability report?
Yes. BRSR can be reported as a standalone annexure or integrated into your broader ESG disclosures or Integrated Report.
What we offer
Gap assessment against BRSR and BRSR Core requirements
Data collection templates tailored to ESG indicators
Support in identifying appropriate policies, metrics, and KPIs
Crosswalk alignment with GRI, CDP, SASB, and IR Frameworks
Drafting and review of full BRSR sections for Annual Reports
Support for internal controls and assurance-readiness
Our collaborative process:
Scoping and applicability check
Understand which parts of BRSR or BRSR Core apply to you, based on sector, size, and maturity.
Contextual training
Training for Board and ESG teams on BRSR structure and relevance
Policy and practice mapping
Review your ESG policies, governance structures, and operational metrics against BRSR expectations.
Data collection and indicator alignment
Create systems and formats to gather ESG data across functions and subsidiaries, where applicable.
Narrative and metrics drafting
Support the articulation of performance, risks, and governance in the BRSR format using both qualitative and quantitative content.
Outcomes you can expect:
SEBI-compliant disclosures
Prepare structured and accurate reporting aligned with BRSR and BRSR Core frameworks.
Cross-functional data collection
Set up processes to gather ESG data across HR, procurement, environment, and finance.
Board-level ESG insights
Enable leadership to understand material ESG risks and performance through clear KPIs.
Stakeholder trust and transparency
Enhance public accountability through standardised, comparable sustainability disclosures.
Internal ESG maturity mapping
Identify and address policy and performance gaps across key ESG themes.
Where are you on your BRSR journey?
Whether you are reporting BRSR for the first time, enhancing data systems for BRSR Core, or embedding ESG KPIs into business planning, this is your chance to deepen your organisation’s accountability and leadership.
Our approach
We treat BRSR as more than a compliance checkbox, it’s a stepping stone to ESG strategy, risk reduction, and stakeholder alignment.
Why Choose SAGE for your BRSR?
We have supported listed and unlisted companies across sectors with BRSR readiness, filing, and stakeholder communication. Our edge lies in combining regulatory clarity with sustainability integrity.
