The Business Responsibility and Sustainability Report (BRSR) is a framework introduced by SEBI (Securities and Exchange Board of India) to help companies disclose their environmental, social, and governance (ESG) performance in a structured and transparent manner. It replaces the earlier Business Responsibility Report (BRR) and aligns Indian businesses with global sustainability reporting standards such as GRI and UN SDGs.

BRSR focuses on areas like energy use, emissions, employee welfare, diversity, supply chain responsibility, and ethical governance — helping organizations demonstrate their commitment to responsible business practices.

Who Can Go for BRSR Reporting

• Top 1,000 listed companies (mandatory as per SEBI)

• Unlisted companies preparing for listing or investor disclosure

• SMEs and private organizations aiming to build ESG credibility and attract global clients

• Exporters and manufacturers aligning with international sustainability expectations