Business Responsibility & Sustainability Report (BRSR)

India's mandatory ESG disclosure framework for top 1,000 listed companies. Based on NGRBC principles, aligned with GRI and evolving toward ISSB.

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Who Must Comply?

  • Top 1,000 listed entities by market capitalization on NSE and BSE (as of March 31 each year)
  • Mandatory from FY 2022-23 onwards
  • BRSR Core (9 KPIs) subject to reasonable assurance from FY 2023-24
  • Filed as part of Annual Report within 60 days of AGM

Key Deadlines

March 31 — Financial year ends
BRSR reporting period concludes
May 30 (typical) — Annual Report filing
Within 60 days of AGM (varies by company)
September 30 — BRSR Core assurance deadline
Reasonable assurance report to be uploaded on BSE/NSE

Report Structure

A

General Disclosures

9 principles covered

B

Management & Process Disclosures

9 principles covered

C

Principle-wise Performance Disclosures

9 principles covered

Nine NGRBC Principles

1
P1: Ethics, Transparency & Accountability
2
P2: Product Lifecycle Sustainability
3
P3: Employee Wellbeing
4
P4: Stakeholder Engagement
5
P5: Human Rights
6
P6: Environmental Protection
7
P7: Public Policy
8
P8: Inclusive Growth
9
P9: Customer Value

How ESGTally Helps

Automated Data Collection

Pre-mapped KPI library aligned to BRSR structure. Upload utility bills, payroll data, board minutes — AI extracts what you need.

BRSR Core Assurance Pack

Isolate the 9 assured KPIs, attach evidence, generate audit trail. Export a clean pack for your assurance provider.

XBRL + PDF Output

Generate SEBI-compliant PDF report + XBRL file for upload to stock exchange portals.

Need Expert Help?

Our certified BRSR advisors can prepare your full report, handle assurance coordination, or fill specific gaps.

Related Resources

GUIDE

BRSR Core: 9 KPIs Explained

Read more →
CHECKLIST

Pre-Assurance Readiness Checklist

Download →
WEBINAR

BRSR 2024: What Changed?

Watch →