Business Responsibility and Sustainability Reporting, explained.
What SEBI's BRSR is, who must file it, what it contains and how it is filed. Every regulatory statement links to its source.
What BRSR is
The Business Responsibility and Sustainability Report (BRSR) is SEBI's format for the environmental, social and governance disclosures of listed companies. It replaced the Business Responsibility Report (BRR) in May 2021 (SEBI circular 2021/562). The format now sits in SEBI's LODR master circular as Annexure 16 (SEBI LODR master circular).
BRSR Core is a subset of BRSR: KPIs under nine ESG attributes that must be assessed or assured. It reaches the top 1000 listed companies in FY2026-27.
Who must file
- The top 1000 listed entities by market capitalisation. BRSR was voluntary for FY2021-22 and mandatory from FY2022-23 (SEBI circular 2021/562).
- Measured as on 31 March, and it stays. Once BRSR applies, it continues to apply even if the company later falls below the threshold (LODR Regulation 3(2)). Companies outside the top 1000 may file voluntarily (NSE circular NSE/CML/2024/11).
Three sections, nine principles, two filing formats.
Section C groups each principle's disclosures as essential and leadership indicators (SEBI circular 2021/562), including a green credits indicator under Principle 6 (SEBI circular 2025/42). Filing rules come from NSE circular NSE/CML/2024/11. New to XBRL? See the glossary.
| Part of BRSR | What it covers | In Sustano |
|---|---|---|
| Section A: general disclosures | General disclosures about the company. | All 31 disclosures, entered once and reused every year. |
| Section B: management and process | Management and process disclosures. | All 8 disclosures, each with an owner and a reviewer. |
| Section C: principle-wise performance | Performance against nine principles, as essential and leadership indicators. | All 110 disclosures across the nine principles: 70 essential and 40 leadership, including green credits. |
| Filing | PDF and XBRL on the exchange, on the same day as the annual report. | Draft PDF and Word at any time, a final report for filing, and XBRL. |
How Sustano handles BRSR
- Collect once. Every plant and function enters its figures in one place, with the evidence attached. Data collection
- Fill each disclosure from approved data. Figures come straight from what your team has approved, so nothing is retyped. BRSR reporting
- Review and lock. Every disclosure has an owner and a different reviewer, who approves and locks it. Approvals and audit trail
- Generate. Once every required disclosure is locked, the final report and the XBRL file are ready. You or your filing agent file with the exchange.
BRSR: frequently asked questions
Do unlisted companies have to file BRSR?
No. Lenders, investors and group parents often ask unlisted companies for BRSR-style data, though. Starting in the same format avoids rework if BRSR later applies.
Is the green credits disclosure mandatory?
No. SEBI circular 2025/42 added it from FY2024-25 as a voluntary leadership indicator under Principle 6.
How do we keep up with changes to the format?
Work from the current edition of SEBI’s LODR master circular, and check our regulatory timeline, which dates and links every circular behind BRSR and BRSR Core.
Prepare your BRSR in one place.
See how a number moves from a plant invoice to a locked BRSR disclosure, with an illustrative dataset.