Author: Dhriti Jain

The Business Responsibility and Sustainability Report (BRSR), India’s mandatory ESG disclosure framework for the top 1,000 listed companies, requires over 1,200 data points across various departments. This guide offers a clear, step-by-step approach to filing the BRSR, covering general disclosures, management processes, and principle-wise performance indicators. Perfect for organisations aiming to strengthen sustainability practices and meet SEBI compliance efficiently.

Filing the BRSR report can be overwhelming for sustainability officers due to challenges like incomplete data, unclear materiality assessments, vague qualitative metrics, irregular supplier information, and a lack of system integration. This blog highlights five common reporting mistakes companies make and how to avoid them to ensure accurate, compliant, and strategic ESG disclosures.

BRSR Reporting is now a legal and strategic necessity for India’s top listed companies. This blog breaks down the Business Responsibility and Sustainability Report (BRSR) framework, its evolution, core disclosures, challenges, and compliance benefits.