BRSR REPORTING IN INDIA: A BEGGINER'S GUIDE What Is BRSR and Why Does It Matter? The Business Responsibility and Sustainability Report (BRSR) is the SEBI-mandated disclosure framework that requires the top 1,000 listed companies in India to report on their environmental, social, and governance (ESG) performance. Introduced in 2021 and effective from FY 2022-23, BRSR replaces the earlier Business Responsibility Report (BRR) and aligns Indian corporate disclosure with global sustainability standards such as the GRI, SASB, and TCFD. For Indian companies, BRSR is not just a compliance checkbox. It signals to investors, regulators, and customers that your business takes its ESG responsibilities seriously. With stakeholders increasingly scrutinising corporate sustainability performance, a well-prepared BRSR can strengthen investor confidence, improve access to capital, and differentiate your brand in a competitive market. Who Must File the BRSR? As of the latest SEBI circular, the BRSR ...