BRSR
Business Responsibility and Sustainability Reporting — a mandatory SEBI disclosure framework for India's top listed companies, requiring quantitative ESG data including Scope 1 and Scope 2 GHG emissions.
BRSR (Business Responsibility and Sustainability Reporting) is a mandatory ESG disclosure framework introduced by SEBI in 2021, replacing the earlier Business Responsibility Report (BRR). It requires India’s top 1000 listed companies (by market capitalisation) to disclose quantitative environmental, social, and governance data in a standardised format as part of their annual report.
BRSR Core
SEBI introduced BRSR Core in 2023 — a subset of 49 Key Performance Indicators (KPIs) requiring independent third-party assurance. GHG emissions (Scope 1 & Scope 2) are included in BRSR Core, meaning they must be verified, not just self-reported, for companies in the applicable tier.
Environmental requirements
Under BRSR Principle 6, companies must report: total Scope 1 emissions (tCO2e), total Scope 2 emissions (tCO2e), emission intensity per rupee of turnover, emission intensity per unit of physical output, and reduction initiatives with targets.
Who must file
All companies in SEBI’s top 1000 listed entities by market capitalisation. SEBI has indicated progressive expansion to lower tiers.