BRSR Reporting in India: From Compliance Requirement to Strategic Advantage

India’s approach to corporate sustainability reporting has evolved significantly with SEBI’s introduction of the Business Responsibility and Sustainability Report (BRSR) framework for listed entities.

Today, BRSR is more than a reporting requirement. It provides organisations with a structured framework to demonstrate how they manage environmental, social and governance (ESG) risks, responsibilities and performance.

For companies, the real challenge is not simply completing the BRSR format. It is ensuring that the information reported is accurate, consistent, measurable and supported by appropriate data and internal processes.

A well-structured BRSR can help organisations strengthen governance, improve transparency, identify ESG-related risks and build greater confidence among investors and other stakeholders.

This guide is intended for CFOs, Company Secretaries, Sustainability and ESG professionals, compliance teams, and Audit Committee members who want to understand the BRSR framework and the key considerations involved in developing a credible and effective sustainability report.

At GYE LLP, we believe BRSR should not be approached as a year-end documentation exercise. It should form part of an organisation’s broader ESG governance, data management, risk management and sustainability strategy.