Regulatory Frameworks & Reporting Standards 5 min read

What is BRSR? Definition and Context

Credibility Check & Framework Comparison

To ensure absolute regulatory accuracy and reliability, we verify definitions across leading international frameworks before presenting our synthesized SME context.

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SEBI

"The Business Responsibility and Sustainability Report, a mandatory disclosure framework for top listed companies in India mapping ESG performance."
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GRI

"A national reporting standard aligned with international frameworks that requires companies to disclose performance against nine principles of business responsibility."
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EFRAG

"A major global ESG reporting framework, comparable in scope to CSRD/ESRS, focusing on transparency and sustainable business practices in emerging markets."

ExecutESG Consolidated Definition

BRSR

Business Responsibility and Sustainability Reporting (BRSR) is a mandatory sustainability reporting framework established by the Securities and Exchange Board of India (SEBI).

Scope:

Mandated for the top 1,000 listed entities by market capitalization on Indian stock exchanges (NSE and BSE).

Core Structure:

Divided into three sections: General Disclosures, Management/Process Disclosures, and Principle-wise Performance Disclosures (based on nine national ethical guidelines).

SME Relevance & B2B Inbound Action:

If your company acts as a supplier to listed Indian corporations or has Indian operations, BRSR compliance is required. Generate audit-ready data ledgers via AuraOS.

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