Global Institute for Circular Economy and SDGs

 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 ...

Australian businesses that have been watching mandatory sustainability reporting from a distance are now firmly in its path. The Australian Sustainability Reporting Standards (ASRS), aligned with ISSB's IFRS S1 and S2, are no longer a future consideration — they are an active compliance obligation for large listed entities and the starting gun for a phased rollout that will capture thousands of Australian businesses by 2027. If you are an ESG manager, CFO, or sustainability director at a mid-to-large enterprise, the question is no longer whether you need to comply. It is whether your data, governance structures, and reporting systems are ready to produce disclosures that will withstand external scrutiny. What ASRS and IFRS S1/S2 Actually Require The Australian Accounting Standards Board (AASB) introduced ASRS 1 and ASRS 2, which closely mirror IFRS S1 (General Requirements for Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures). Reporting entitie...

The Ultimate ESG Reporting Playbook  :  Sustainable India Inc. Authored by Krystahl, India EMAIL: ESG@krystahl.in  URL: www.krystahl.in I www.krystahlESG.cloud  In a world rapidly transitioning towards sustainability, Indian companies are no longer on the sidelines. ESG (Environmental, Social, and Governance) reporting is now a  strategic imperative —not just for regulatory compliance, but for accessing global capital, enhancing reputation, and building resilient businesses. The Securities and Exchange Board of India (SEBI) has introduced a clear framework:  Business Responsibility and Sustainability Reporting (BRSR) . For India Inc., this is not just a format—it’s a signal to align business goals with sustainable development, stakeholder trust, and long-term value creation. Stage 1: Governance Commitment & Board Oversight The ESG journey begins with  leadership accountability . The Board of Directors must commit to sustainability as a core busines...