Business Responsibility and Sustainability Reporting (BRSR)
The Business Responsibility and Sustainability Reporting (BRSR) framework mandates top 1000 listed companies to disclose their ESG performance annually from FY 2022–23. It aligns with nine principles of the National Guidelines on Responsible Business Conduct, covering essential and voluntary indicators. SEBI's introduction of BRSR Core from FY 2023 aims to enhance credibility with third-party assurance, gradually expanding its scope and rigor across India's corporate landscape.
