BRSR Reporting Explained: Applicability, Structure & Benefits
                     EBSS Guu &s sS UtiSanT AiIeNnAsBaI LsIbT YR iRlEePiOtsRyTpI N GRonepsiobritli (tyB RanSRd)
A Complete Guide for Indian Companies — Applicability, Structure, the 9 NGRBC 
Principles, and Why Disclosure Quality Matters
WAH SA Tt IaS n B RdSaR ?rdised Window into Non-Financial Performance
The Business Responsibility and Sustainability Report (BRSR) is a disclosure 
framework introduced by the Securities and Exchange Board of India (SEBI), AT  A  G L A N C E
requiring listed companies to report their performance against the National Regulator
Guidelines on Responsible Business Conduct (NGRBC) across environmental, SEBI (Listing Obligations & Disclosure 
Requirements)
social, and governance (ESG) parameters.
Applicable To
It replaced the earlier Business Responsibility Report (BRR) format from FY Top 1,000 listed companies by market 
capitalisation
2022-23, shifting disclosures from a narrative, qualitative format to a structured, Format
quantitative, and comparable one. Replaces the Business Responsibility Report 
(BRR)
Basis
9 Principles of the NGRBC (2018)
Mandatory From
FY 2022-23 onwards
WA P PhL I oC A BNI LeI TeY ds to File a BRSR — and Since When
SEBI rolled out BRSR applicability in phases, progressively widening the scope of mandatory reporting based on market capitalisation. Many 
large unlisted companies and supply-chain partners are also adopting it voluntarily.
FVYo 2lu02n1t-a2r2y Adoption M1FY,0 a2n002d02a-2to3ry: Top FIBnYR t2Sr0oR2d3 C-u2oc4reed DFVYai s2luc02leo4 C-s2uh5ra +eins 
BRSR Core extended 
Top 1,000 listed entities BRSR becomes mandatory for A subset of KPIs requiring 
progressively to top 250 (and 
encouraged to file BRSR the top 1,000 listed companies reasonable assurance, for the 
beyond) listed entities and key 
voluntarily as a transition step. by market capitalisation. top 150 listed entities.
value-chain partners.
RTEhP OrReT  eS T SR UeCcT tUiRoE ns That Make Up a BRSR
GS EeCnT IeOrNa Al Disclosures SME CaTnI OaNg eB ment & Process PPS EerCirTnfIoOcNirpm Clea-nwciese 
Entity details, products & services, Statement by the Board, ESG Essential and Leadership Indicators 
operations footprint, employee and governance structure, policies and reported against each of the 9 NGRBC 
worker data, processes aligned to the 9 NGRBC principles — covering environment, 
holding/subsidiary/associate principles, and how responsible employee wellbeing, human rights, fair 
companies, CSR applicability, and key business conduct is embedded into business practices, and community 
stakeholder engagement information. strategy. impact.
4
TTHhE  eF O 9U  NND AGT IRO NBC Principles Behind Every BRSR Disclosure
P1 P2 P3
Ethics, Transparency & Sustainable & Safe Goods and Employee Wellbeing
Accountability Services
P4 P5 P6
Stakeholder Interests Human Rights Environment Protection
P7 P8 P9
Public & Regulatory Policy Inclusive Growth & Equitable Consumer Value & Engagement
Advocacy Development
5
REEsP OsReTnI NtGi aD ElP vT Hs. Leadership Indicators
Under each of the 9 NGRBC principles, SEBI prescribes two tiers of disclosure — one mandatory baseline, and one for companies 
demonstrating mature, advanced ESG practices.
Essential Indicators Leadership Indicators
• Voluntary disclosures that go beyond the regulatory 
• Mandatory for all entities to which BRSR applies
minimum
• Cover core compliance, workforce, environmental, and 
• Signal maturity in ESG strategy, value-chain due 
governance data
diligence, and risk management
• Quantitative and verifiable — designed for cross-
• Often include life-cycle assessments, biodiversity impact, 
company comparability
and supply-chain ESG audits
• A defined subset forms “BRSR Core”, which requires 
• Increasingly used by investors and rating agencies to 
reasonable assurance for larger entities
differentiate ESG leaders
WW H Yh IaTt M aA TST tE rR Song BRSR Disclosure Does for a Company
Investor Confidence Regulatory Compliance Benchmarking & Ratings
Institutional investors and ESG funds Avoids penalties and scrutiny under SEBI Strong BRSR data feeds directly into ESG 
increasingly screen on BRSR disclosures LODR by meeting mandatory ESG reporting ratings from agencies that institutional 
before allocating capital. obligations. investors rely on.
Stakeholder Trust Risk Identification Supply Chain Readiness
Transparent ESG performance builds Value-chain disclosure requirements mean 
The reporting process surfaces ESG risks and 
credibility with customers, employees, suppliers and partners are now expected to 
gaps early, enabling proactive management.
regulators, and communities. align too.
WC O MhMeOrNe P CI ToF AmL L Spanies Struggle with BRSR Reporting
Data Collection Gaps ESG data often sits across disconnected teams — HR, EHS, procurement, finance — with no 
unified system of record.
Inconsistent Definitions Without standardised internal definitions, the same metric can be calculated differently across 
business units or years.
Assurance Readiness BRSR Core requirements demand audit-ready evidence trails that many companies aren't yet 
structured to produce.
Disclosure as an Afterthought BRSR is frequently treated as a compliance checkbox rather than a strategic communication 
opportunity — resulting in dense, hard-to-navigate reports that fail to build stakeholder trust.
CT HoE  mA DpS VlIiTaAn PcE ReS PGEeC TtIsV EYou the Data. Design Gets You Believed.
Data Visualisation
A BRSR full of accurate Essential and Leadership Indicators can still fail to land 
with investors and stakeholders if it's presented as a dense compliance Translating 9-principle KPI tables into clear 
charts and infographics that reveal year-on-year 
document. The way ESG performance is structured, visualised, and narrated 
Ntreanrdrsa atti av eglance.determines whether it builds trust — or gets skipped.  Structure
Connecting Essential & Leadership Indicators to 
As certified Integrated Reporting and BRSR/ESG professionals, Adsvita brings together the company's broader ESG strategy and 
content strategy, data visualisation, and design typesetting to turn ESG compliance materiality themes.
into a credible, well-presented stakeholder narrative. Stakeholder-Ready Formats
Designing BRSR sections for both print 
integration in the annual report and accessible 
digital/microsite formats.
O U R  E S G  &  B R S R  S E R V I C E S
Core & Comprehensive BRSR (incl. XBRL)
Let's Make Your ESG Gap Assessment & Materiality MappingBRSR Count. Stakeholder Engagement Support
Framework-Based Reports — GRI, TCFD, SASB, IFRS
From core and comprehensive BRSR (incl. XBRL) to Integrated & Annual Report Design
full ESG and integrated annual reports — Adsvita 
helps you turn compliance into a compelling story.
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