Business Responsibility and Sustainability Report (BRSR) in India

The Indian regulator SEBI has mandated quantitative and standardized disclosures on ESG parameters to enable comparability across companies, sectors and time for top 1000 listed Indian firms. This will be called the Business Responsibility and Sustainability Report (BRSR). The disclosures will include

  • Material ESG (environmental, social and governance) risks and opportunities,
  • Approach to mitigate or adapt to the risks along with financial implications
  • Sustainability related goals and targets and performance
  • These can be cross-referenced to disclosures based on GRI, SASB, TCFD or Integrated Reporting