The Business Responsibility and Sustainability Report (BRSR) was introduced by SEBI and is mandatory for the top 1000 listed companies in India by market capitalisation. If your company falls in this category, here's how to get started.
Step 1: Understand the Structure
The BRSR has three sections:
- Section A — General Disclosures (company details, products, employees)
- Section B — Management and Process Disclosures (policies, governance)
- Section C — Principle-wise Performance Disclosures (9 principles of the NGRBC)
Step 2: Appoint a Sustainability Team
Designate a cross-functional team including:
- Finance (for monetary disclosures)
- HR (for workforce data)
- EHS (for environmental metrics)
- Legal/Compliance (for governance disclosures)
Step 3: Conduct a Data Gap Analysis
Compare what data your organization currently collects versus what the BRSR requires. Common gaps include:
- GHG emissions data (Scope 1 and 2)
- Water consumption and discharge
- Waste generation and disposal data
- Supply chain ESG metrics
Step 4: Implement Data Collection Systems
Build or improve data collection processes for the identified gaps. This may involve working with facility teams to track utilities, emissions, and waste on a monthly basis.
Step 5: Draft and Review
Draft the report, have it reviewed by senior management and the board, and ensure the Chief Sustainability Officer (or equivalent) signs off.
Step 6: Independent Assurance (Optional but Recommended)
While not currently mandatory, obtaining third-party assurance significantly improves credibility with investors and rating agencies.
Need help with your BRSR report? [Contact us](/contact) for a structured proposal.
[Founder Name]
Founder, Vedant EHS Advisors