The Securities and Exchange Board of India (SEBI) mandates Business Responsibility and Sustainability Reporting (BRSR) to enhance transparency, accountability, and sustainability in corporate practices in SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘LODR Regulations’). Effective from FY 2022–23, BRSR compliance is mandatory for the top 1000 listed companies by market capitalization in India. These guidelines align with global sustainability frameworks such as the UN Sustainable Development Goals (SDGs) and the Paris Agreement, emphasizing Environmental, Social, and Governance (ESG) performance.