What BRSR asks for
Business Responsibility and Sustainability Reporting is SEBI's disclosure framework for India's largest listed companies. It replaced the older Business Responsibility Report and asks for considerably more quantitative data across environmental, social and governance dimensions.
A subset of indicators - BRSR Core - is subject to assurance on a phased basis. Which companies and which year depends on the current SEBI circulars, so applicability should be confirmed against those directly.
Where companies struggle
It is a data problem, not a writing problem. The narrative sections are straightforward. What causes the scramble is the quantitative indicators - energy intensity, water withdrawal by source, waste by category, emissions by scope - which need consistent measurement across every site for a full year. Companies that start in the reporting month discover the data does not exist in a comparable form.
How we support it
- Gap assessment - which indicators you can already report, which need new measurement
- Data architecture - who collects what, how often, in what unit, so figures are comparable across sites
- GHG inventory - Scope 1, 2 and material Scope 3, following the GHG Protocol
- Assurance readiness - documenting method and evidence for BRSR Core indicators, because assurance tests the method, not just the number
- Disclosure drafting aligned to the current format
Reuse what you build
The same inventory supports EcoVadis, customer sustainability questionnaires, CBAM reporting and wider sustainability work. Built once, used repeatedly - which is the only way this becomes affordable.