Listed entities within the BRSR mandate
Organise BRSR data, evidence, and disclosure ownership before the filing cycle begins.
BRSR & ESG REPORTING
BRSR is a data problem wearing a disclosure format.
SEBI's Business Responsibility and Sustainability Report requires nine principles of disclosure across environmental, social, and governance performance. Most of the difficulty is upstream of the form, in whether the underlying data exists at all.
Who this service is for
Groups approaching the top-1,000 threshold
Build practical reporting controls early, before the company enters the mandatory reporting population.
Subsidiaries contributing data to a listed parent
Supply consistent environmental and social data to the listed entity responsible for the consolidated disclosure.
Suppliers receiving value-chain ESG data requests
Respond credibly when customers request ESG information from across their value chain.
01
What BRSR requires
BRSR is structured around nine principles covering ethics, product life cycle, employee wellbeing, stakeholder engagement, human rights, environment, public policy, inclusive growth, and customer value. Environmental disclosures, energy consumption, GHG emissions, water use, waste, carry the heaviest data burden, because they require systematic measurement rather than policy statements.
SEBI permits assessment or assurance for BRSR Core and has prescribed a phased applicability path. The practical implication is that key figures need defined methods, evidence, ownership, and review controls rather than only internal sign-off.
02
Where filings usually break
The most common failure point is not the report format, it is that the emissions and energy data behind Principle 6 was never collected in a form that maps to GHG Protocol categories, or that Scope 3 was left blank because no one owns supply chain data collection. Assessment or assurance providers can flag these gaps, and fixing them during review takes more time than building the data pipeline before the filing season starts.
03
How we support BRSR reporting
We support the GHG, energy, water, waste, and related evidence that underpins environmental disclosures, structure information against BRSR requirements, and identify gaps across the nine principles. Where a company elects to collect value-chain information, we can help define supplier boundaries and improve source data progressively.
We do not provide independent assessment or assurance. Our role is advisory and preparatory: the company approves its filing, and its appointed provider performs any external assessment or assurance.
What you receive
Clear outputs your team can use
- 01BRSR applicability and gap assessment
- 02Disclosure-owner and evidence matrix
- 03Environmental KPI calculation support
- 04BRSR Core control and review file
- 05Draft disclosure support and consistency checks
- 06Action log for data and governance gaps
How the engagement works
A practical, evidence-led process
- 01
Confirm reporting perimeter
Establish entity scope, reporting period, prior disclosures, governance, and the BRSR Core glide path that applies.
- 02
Map data and owners
Link each relevant disclosure to source systems, evidence, assumptions, preparers, and reviewers.
- 03
Prepare and challenge
Calculate technical KPIs, draft supported responses, and test consistency across narrative, tables, and source records.
- 04
Support review readiness
Close priority gaps and assemble a controlled evidence pack for management and any appointed assessment or assurance provider.
Prepare for what is next
BRSR review is broadening, while value-chain rules have been eased
SEBI's BRSR Core assessment or assurance glide path expands across larger listed entities. In March 2025, SEBI made value-chain ESG disclosures voluntary for the top 250 listed entities from FY 2025–26 and narrowed the specified partner scope. Companies should distinguish this current rule from the earlier comply-or-explain framework, while suppliers should still prepare for customer data requests.
Standards and frameworks
Work grounded in recognised guidance
- SEBI BRSR format
- SEBI BRSR Core
- SEBI Industry Standards on Reporting of BRSR Core
- National Guidelines on Responsible Business Conduct
Questions businesses ask
Frequently asked questions
Which companies are required to file a BRSR?
SEBI requires BRSR disclosure from the top 1,000 listed entities by market capitalisation. A phased assessment-or-assurance framework applies to BRSR Core for specified cohorts and reporting years; companies should check the current SEBI circulars for applicability.
What are the nine principles of BRSR?
The nine principles cover: ethical and transparent business conduct, product and service life cycle sustainability, employee wellbeing, stakeholder responsiveness, human rights, environmental protection and restoration, responsible public policy advocacy, inclusive growth, and engaging customers responsibly.
Does BRSR Core require third-party review?
SEBI has prescribed a phased framework for assessment or assurance of BRSR Core for specified listed entities. Applicability depends on the reporting year and market-capitalisation cohort. The independent provider must remain separate from advisory preparation of the underlying data.
Are BRSR value-chain disclosures mandatory?
Under SEBI's March 2025 circular, value-chain ESG disclosures are voluntary for the top 250 listed entities from FY 2025–26. This replaced the earlier comply-or-explain approach and narrowed the specified partner scope. Companies should check the current circular for detailed conditions.
How is BRSR different from CBAM reporting?
BRSR is a domestic SEBI disclosure requirement covering environmental, social, and governance performance broadly. CBAM is an EU border mechanism covering embedded carbon emissions in six specific product groups. A company can face both simultaneously, and the underlying GHG inventory built for one can largely serve the other.
Can Prakrti prepare our full BRSR filing?
Prakrti prepares and structures the underlying data and disclosures across the BRSR principles, particularly the environmental data that requires technical measurement. Final filing responsibility and any required statutory assurance sit with the company and its appointed assurance provider.
Next step
Get your BRSR data assurance-ready
Send us your last BRSR filing or your reporting timeline. We will identify where the data behind it needs work before your assurance provider does.
Discuss your BRSR filing