Compliance under SEBI Guidelines and amended thereafter for BRSR

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.

Why BRSR is Important?

Promote Sustainable Development
IEncourage companies to integrate ESG principles into core business strategies.
Enhance Stakeholder Transparency
Provide investors and stakeholders with standardized, comparable ESG disclosures.
Align with Global Standards
Harmonize Indian corporate reporting with international sustainability benchmarks.
Drive Long-Term Value Creation
Foster accountability and sustainable value creation for businesses and society.

Services Offered under the Compliance of SEBI-BRSR

ESG Data Collection and Management
  • Identify and gather data for mandatory and leadership indicators.
  • Map data to align with NGRBC principles and stakeholder expectations.
Policy Formulation and Review
  • Assist in developing or refining ESG-related policies, including sustainability, human rights, and corporate governance frameworks.
Materiality Assessment
  • Conduct assessments to identify material ESG issues and prioritize reporting metrics.
BRSR Report Preparation
  • Prepare comprehensive and accurate BRSR reports with clear disclosures.
  • Ensure alignment with SEBI guidelines and international standards like GRI, SASB, and TCFD.
Stakeholder Engagement
  • Facilitate dialogue with investors, employees, and other stakeholders to ensure the report meets their informational needs.
Benchmarking and Gap Analysis
  • Benchmark ESG performance against industry peers.
  • Identify gaps and recommend improvement strategies.

Frequent asked Questions (FAQs)

Business Responsibility and Sustainability Reporting (BRSR) is a mandatory ESG disclosure framework for top-listed companies in India.

The top 1,000 listed companies in India, based on market capitalization, must file BRSR reports.

Governance, Environment, and Social disclosures covering energy use, emissions, diversity, and stakeholder engagement.

BRSR must be submitted annually along with the company’s annual report.

It enhances transparency, helps investors assess ESG risks, and improves sustainability performance.

Yes, non-listed companies can voluntarily adopt BRSR for improved ESG performance.

BRSR provides structured, quantitative ESG disclosures, unlike CSR reporting, which mainly focuses on social initiatives.

Non-compliance may result in SEBI penalties, reputational damage, and loss of investor confidence.

We provide ESG data analysis, impact assessment, and report preparation services for seamless compliance.

SEBI has introduced assurance requirements and sector-specific ESG disclosures for enhanced transparency.
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