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Nine principles, one report.
India's BRSR, set out plainly.

SEBI asks India's largest listed companies to report on the nine principles of responsible business, with a core set of indicators under assurance or assessment. Suppliers and group companies of a filer can be asked for data too.

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Live in the platform. BRSR and BRSR Core are live lenses in the ESGen platform.

BRSR at a glance

Live in the platform
Set by
SEBI, the Securities and Exchange Board of India, under its listing regulations
Who files
The top 1,000 listed entities by market capitalisation; others may file voluntarily
Structure
Section A general, Section B management and process, Section C principle by principle
Indicators
Essential indicators are mandatory; leadership indicators are voluntary
BRSR Core
A set of indicators under assurance or assessment, phased in from the largest companies

Source: SEBI circular SEBI/HO/CFD/CMD-2/P/CIR/2021/562, 10 May 2021; SEBI circular SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122, 12 July 2023; SEBI circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2025/42, 28 March 2025.

What the BRSR asks, and of whom

Three sections, uneven in weight. Section C is where most of the year's figures go.

Who it applies to

  • The top 1,000 listed entities by market capitalisation file it with their annual report.
  • Other listed companies can file voluntarily.
  • Suppliers and group companies can be asked for data by a customer that files.
  • It replaced the earlier Business Responsibility Report from FY 2022-23, after a voluntary first year in FY 2021-22.

Source: SEBI circular SEBI/HO/CFD/CMD-2/P/CIR/2021/562, 10 May 2021.

What it asks for

  • Section A: general facts about the company.
  • Section B: policies and management processes.
  • Section C: performance against each of the nine principles, as essential and leadership indicators.
  • Principle 6, the environment, covers energy, emissions, water, effluents and waste, with intensity per rupee of turnover.

Source: SEBI BRSR format; National Guidelines on Responsible Business Conduct, MCA, 2019.

Dates to know

SEBI has changed the BRSR Core rules since 2023. Each date below comes from the SEBI circular named under it.

FY 2022-23

BRSR mandatory

In force

Filing the BRSR became mandatory for the top 1,000 listed companies by market capitalisation, replacing the Business Responsibility Report. FY 2021-22 was voluntary.

Source: SEBI circular SEBI/HO/CFD/CMD-2/P/CIR/2021/562, 10 May 2021

12 Jul 2023

BRSR Core introduced

In force

Assurance of BRSR Core phased in: the top 150 listed companies from FY 2023-24, top 250 from FY 2024-25, top 500 from FY 2025-26 and top 1,000 from FY 2026-27.

Source: SEBI circular SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122, 12 July 2023

28 Mar 2025

Requirements adjusted

In force

BRSR Core can now be assessed or assured, on the same phasing. Value-chain disclosures became voluntary for the top 250 from FY 2025-26. Check the current position for your filing year.

Source: SEBI circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2025/42, 28 March 2025

Section C, one principle at a time

Choose a principle to see what it asks and which BRSR Core attributes sit under it.

Section C, principle by principle

Choose a principle

Has BRSR Core attributesNo Core attribute

Principle 6

Environment

“Businesses should respect and make efforts to protect and restore the environment.”

BRSR Core attributes here

  • Greenhouse gas footprint (Scope 1 and 2)
  • Water footprint
  • Energy footprint
  • Circularity (waste)

Energy and emissions figures sit next to their evidence and calculation log in the platform.

Principle wording: National Guidelines on Responsible Business Conduct, Ministry of Corporate Affairs, 2019.

Each filing year asks for more checked figures

BRSR Core figures are checked by an outside provider, so each one needs its source.

Assurance

Core figures are checked

BRSR Core indicators are subject to assurance or assessment, so a figure without evidence becomes a finding.

Source: SEBI circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2025/42, 28 March 2025

Value chain

Requests can reach partners

From FY 2025-26 the top 250 listed companies may report BRSR Core figures for suppliers and customers that each make up 2% or more of their purchases or sales. This is voluntary for now.

Source: SEBI circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2025/42, 28 March 2025

Principle 6

The environment principle carries the most data

Energy, emissions, water, effluents and waste each come with intensity figures per rupee of turnover.

Source: SEBI BRSR format

From your records to a BRSR you can check

  1. Set up the company

    Add your sites, reporting period and turnover once.

  2. Collect by principle

    Enter figures section by section, with BRSR Core indicators marked and a plain-English definition and worked example beside each.

  3. Attach evidence

    Each figure keeps its source document in the evidence library.

  4. Check and calculate

    Data checks flag gaps, and intensity per rupee of turnover is worked out from your figures.

  5. Sign off

    Lock the period so the figures you file cannot drift.

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What ESGen does for the BRSR

BRSR and BRSR Core are live in the platform, with our team on hand inside your workspace.

In the platform

The BRSR and BRSR Core lenses

Live in the platform today.

  • Sections A, B and C laid out principle by principle
  • BRSR Core indicators marked, with definitions and worked examples
  • Intensity per rupee of turnover worked out from your figures
  • Evidence library, calculation log and a sign-off lock

BRSR 2025-26

Section C, Principle 6

  • Energy footprintBRSR Core
  • Greenhouse gas footprintBRSR Core
  • Water footprintBRSR CoreCheck
  • WasteBRSR Core

With our team

Help from our team

People working in your workspace with you.

  • Answer questions on any indicator
  • Check figures and evidence before your assurance or assessment
  • Draft the policy documents Section B asks about

Outside what we do

What we do not do

These sit with you, your board or an independent provider.

  • File the BRSR with the stock exchanges
  • Provide BRSR Core assurance or assessment
  • Give legal advice on SEBI regulations
  • Guarantee compliance

Learn more about India's reporting

See all resources
The frameworks that shape reportingWhich rules apply, by country.RegulationsESG reporting from one datasetThe same figures for BRSR, SECR and VSME.SolutionThe ESG glossaryThe ESG glossaryEvery term defined without jargon.Glossary

BRSR questions, answered

Could not find your answer? Talk to our team or email contactus@esgen.co.uk.

Sources

Rules change. We checked these sources in September 2026. Confirm your own position with your advisers before you rely on them.

  1. 1.SEBI, Business responsibility and sustainability reporting by listed entities (circular, 10 May 2021)
  2. 2.SEBI, BRSR Core: framework for assurance and ESG disclosures for value chain (circular, 12 July 2023)
  3. 3.SEBI, Measures to facilitate ease of doing business: assurance or assessment and ESG disclosures for value chain (circular, 28 March 2025)
  4. 4.Ministry of Corporate Affairs, National Guidelines on Responsible Business Conduct (2019)

See the BRSR lens with data like yours

Book a 30-minute walkthrough of Sections A, B and C and the BRSR Core indicators.

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