ESG compliance
Nine principles. One report. India’s BRSR.
SEBI’s Business Responsibility and Sustainability Report structures ESG disclosure around the NGRBC principles. ESGen organises the data behind each one, with the environment principle, the heaviest, fed straight from your inventory.
Environment
Respect and make efforts to protect and restore the environment.
The report asks about
- Energy and emissions (Scope 1 & 2, and Scope 3 where reported)
- Water withdrawal and discharge
- Waste generated and recovered
This is the data-heavy principle, the energy, emissions, water and waste figures here come straight out of the inventory ESGen builds.
Principles paraphrased from the National Guidelines on Responsible Business Conduct. Select a tile to explore it.
Whether and how the BRSR applies to you depends on SEBI’s listing regulations and your own circumstances, and SEBI has revised the assurance and value-chain requirements more than once. Confirm the current position for your filing year with your advisers.
The Business Responsibility and Sustainability Report is required under SEBI's listing regulations, replacing the earlier BRR format.
Mandatory for the top 1,000 listed companies by market capitalisation, with others able to file voluntarily.
A subset of key indicators is subject to assurance or assessment, phased in from the largest listed companies downwards.
Three sections, unevenly heavy
Sections A and B are mostly facts and policies. Section C is where the year’s work concentrates, indicator after indicator, principle by principle.
Share of effort is indicative, based on where the indicators concentrate.
The bulk of the report: indicators for each of the nine principles.
- 1Essential indicators, mandatory for all filers
- 2Leadership indicators, voluntary, for those who can evidence more
- 3P6 environment data usually takes the most collection effort
The environment principle is an inventory in disguise
Energy consumed, Scope 1 and 2 emissions, water withdrawn and discharged, waste generated and recovered, Principle 6 asks for the same structured data a carbon inventory holds. Build it once and the filing draws from it every year.
Energy & emissions
Total energy consumed and intensity, Scope 1 and 2 emissions, and Scope 3 where you report it.
Water & effluents
Withdrawal by source, consumption, and discharge by treatment level.
Waste
Generated by category, recovered through reuse and recycling, and disposed.
Questions about the BRSR
What is the BRSR?
India's Business Responsibility and Sustainability Report, a structured ESG disclosure that listed companies file with their annual report under SEBI's listing regulations. It replaced the earlier, lighter Business Responsibility Report.
Who has to file it?
The top 1,000 listed entities by market capitalisation must file; other listed companies may adopt it voluntarily. If you are in an Indian group or supply chain, the request can also reach you from a customer who files.
What are the nine principles?
The National Guidelines on Responsible Business Conduct set nine principles covering ethics, product sustainability, employee well-being, stakeholders, human rights, environment, policy advocacy, inclusive growth, and consumer value. Section C of the BRSR reports against each one.
What is the difference between essential and leadership indicators?
Essential indicators are mandatory for every filer. Leadership indicators are voluntary, for companies that want to demonstrate more than the minimum and can evidence it.
What is BRSR Core?
A focused subset of key performance indicators that SEBI subjects to assurance or assessment, phased in from the largest listed companies. SEBI has adjusted the timelines and requirements more than once, so check the current position for your filing year.
How does ESGen help?
The heaviest data in a BRSR sits in Principle 6: energy, emissions, water, effluents, and waste. That is exactly the inventory ESGen builds, with the source and method retained against each figure. Responsibility for the filing remains with the company.
Start your journey now
See how ESGen turns one inventory into principle-wise BRSR evidence.