BRSR Reporting and BRSR Core Readiness

What BRSR asks for

Business Responsibility and Sustainability Reporting is SEBI's disclosure framework for India's largest listed companies. It replaced the older Business Responsibility Report and asks for considerably more quantitative data across environmental, social and governance dimensions.

A subset of indicators - BRSR Core - is subject to independent assessment or assurance on a phased basis. Which companies and which year depends on the current SEBI circulars, so applicability should be confirmed against those directly.

Where companies struggle

How we support it

• Gap assessment - which indicators you can already report, which need new measurement
• Data architecture - who collects what, how often, in what unit, so figures are comparable across sites
• GHG inventory - Scope 1, 2 and material Scope 3, following the GHG Protocol
• Assessment or assurance readiness - documenting method and evidence for BRSR Core indicators, because an independent review tests the method, not just the number
• Disclosure drafting aligned to the current format

Reuse what you build

The same inventory supports EcoVadis, customer sustainability questionnaires, CBAM reporting and wider sustainability work. Built once, used repeatedly - which is the only way this becomes affordable.

FY 2026-27 readiness checklist

Use our practical BRSR Core readiness checklist to confirm reporting boundaries, data owners, calculation controls, reconciliations and the evidence index before the independent engagement starts.