BRSR reporting in India: A complete guide for SEBI compliance
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BRSR reporting in India has become a mandatory requirement for the top 1,000 listed companies under SEBI’s ESG disclosure framework, making regulatory compliance a strategic priority for Indian businesses. As organisations navigate increasing expectations from regulators, investors, lenders, customers, and global supply chains, producing a complete, accurate, and audit-ready BRSR report is essential.
This guide breaks down why BRSR matters, why companies across India are choosing specialist consultants to support reporting, and how a hands-on, experienced sustainability partner can streamline your compliance journey.
What is BRSR and why it matters for companies
The Business Responsibility and Sustainability Reporting (BRSR) framework was introduced by the Securities and Exchange Board of India (SEBI) to standardise how listed companies disclose their environmental, social, and governance (ESG) performance.
BRSR ensures:
- Transparency in ESG performance
- Better corporate governance
- Improved investor confidence
- Alignment with global sustainability expectations
- Strengthened long-term business resilience
For India’s top listed companies, BRSR is now mandatory. For others, BRSR-style disclosures are becoming increasingly common as requirements from multinational clients, investors, banks, and supply chain partners continue to expand.
Why work with a consultant for BRSR reporting
Many companies attempt BRSR internally but quickly discover the complexity involved. Working with an experienced consultant brings several advantages:
- Ensures full SEBI compliance
BRSR includes detailed disclosures across governance, environmental, and social metrics, and missing or inaccurate information can affect compliance credibility.
A consultant ensures:
- Correct interpretation of SEBI guidelines
- Accurate completion of all nine ESG principles
- Compliance with mandatory and leadership indicators
- Alignment with recognised global frameworks (GRI, SASB, TCFD, CDP)
- Audit-ready documentation for investors and regulators
This significantly reduces the risk of errors or non-compliance.
- Saves internal time, effort, and resources
BRSR requires large volumes of data from multiple departments, including HR, EHS, procurement, finance, CSR, and operations.
A consultant:
- Coordinates cross-departmental data collection
- Builds structured ESG data templates
- Organises information efficiently
- Reduces time spent by internal teams
This allows your staff to focus on core business functions while the reporting process runs smoothly.
- Ensures data accuracy & strong ESG metrics
Quality and consistency of data are crucial for BRSR. An expert consultant brings experience with ESG measurement frameworks and industry benchmarks.
They support with:
- Defining ESG KPIs
- Validating environmental and social metrics
- Conducting GHG assessments (Scope 1, 2, 3)
- Preparing verification-ready documentation
Accurate data not only improves compliance but also builds stronger, more credible long-term sustainability performance.
What a consultant does during a BRSR reporting project
Here is what companies can expect when working with a professional BRSR consultant:
- BRSR readiness assessment & gap analysis
The process begins with understanding your current status:
- Review existing ESG policies
- Identify compliance gaps
- Map disclosures against SEBI requirements
- Build an action roadmap for improving ESG performance
This creates clarity and structure before data collection begins.
- Data collection & ESG metrics development
Collecting accurate ESG data is the most time-consuming element of BRSR.
Consultants help by:
- Designing data collection templates
- Coordinating internally with functional teams
- Gathering environmental, social, and governance metrics
- Supporting GHG assessments
- Validating data for correctness and completeness
- Materiality assessment
Materiality is a compulsory component of BRSR and a core expectation in modern ESG reporting.
The consultant conducts:
- Stakeholder engagement
- Materiality and double materiality analysis
- ESG risk evaluation
- Peer benchmarking
This ensures your disclosures reflect actual business relevance and industry expectations.
- Drafting the BRSR report
This includes:
- Completing general, management, and principle-wise disclosures
- Writing narrative explanations
- Documenting policies, actions, and outcomes
- Preparing quantitative ESG indicators
- Ensuring alignment with sustainability reporting standards
The draft is then refined into a complete, SEBI-aligned format ready for internal approval and submission.
- Final submission support & assurance readiness
Before submission, consultants:
- Review the report for accuracy
- Validate all KPIs and indicators
- Prepare the company for limited assurance
- Support ESG rating improvements
This leads to a well-structured, credible BRSR report.
Why work with us for BRSR reporting in India
We operate differently from large consulting firms where work is often delegated to junior teams.
Our approach is hands-on, senior-led, and efficient.
- A dedicated lead consultant manages every project
- Direct involvement in data, drafting, and verification
- Experience across Indian sectors including pharma, steel, chemicals, manufacturing, hospitality, and energy
- Expertise in BRSR, sustainability reporting, GHG assessments, ESG strategy, and supply chain sustainability
- Practical, business-friendly solutions tailored to Indian operations
This approach ensures projects move quickly, stay structured, and consistently deliver high-quality outputs.
Conclusion: BRSR compliance is mandatory, but strategic reporting sets you apart
SEBI’s BRSR framework marks a significant evolution in India’s corporate sustainability landscape. While compliance is mandatory, the quality of reporting determines how well your company is positioned in the eyes of investors, partners, and global supply chains.
Working with an experienced BRSR consultant ensures:
- Full SEBI compliance
- Accurate and reliable ESG data
- Streamlined project management
- Stronger sustainability strategy
- Improved credibility with stakeholders
If your organisation is preparing its next BRSR report, the right guidance can transform the process from a compliance exercise into a strategic opportunity.
Speak to our team about preparing your next BRSR report
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