BRSR
Business Responsibility & Sustainability Reporting
BRSR is India's mandatory ESG disclosure framework introduced by SEBI for the top 1,000 listed companies by market capitalization. It replaces the earlier Business Responsibility Report (BRR) with more comprehensive sustainability disclosures.
1,000
Listed companies in scope
9
NGRBC Principles
FY23
Mandatory from
BRSR Structure
Section A: General Disclosures
Company details, products, locations, employees
Section B: Management & Process
Policies, governance, stakeholder engagement
Section C: Principle-wise Performance
Detailed disclosures across 9 NGRBC principles with Essential and Leadership indicators
The 9 NGRBC Principles
- Ethics, Transparency, and Accountability
- Sustainable Products and Services
- Employee Well-being
- Stakeholder Engagement
- Human Rights
- Environmental Protection
- Policy Advocacy
- Inclusive Growth
- Customer Value