India regulations / Law or regulation

SEBI Business Responsibility and Sustainability Reporting (including BRSR Core)

Mandatory ESG disclosure for India’s largest listed companies, with assurance of BRSR Core indicators phasing in.

SEBI requires the top 1,000 listed companies by market capitalisation to publish a Business Responsibility and Sustainability Report aligned to the nine principles of the National Guidelines on Responsible Business Conduct. BRSR Core (a set of key indicators) is subject to phased reasonable assurance, and value-chain disclosures are being introduced.

We help companies build data collection processes, controls and evidence for BRSR indicators, prepare for assurance and connect reporting with ISO 14001, ISO 14064 and ISO 45001 systems.

Who it is for

  • Top 1,000 listed companies in India
  • Value-chain partners of listed companies
  • Companies preparing for listing

What you gain

  • Assurance-ready ESG data
  • Consistent indicators year on year
  • Reporting backed by management systems

How we get you compliant

  1. Applicability and scoping

    Confirm whether and how the law applies to you, entities, data, systems, roles and territories.

  2. Data and process mapping

    Build a record of processing or control inventory so obligations can be tied to real systems and owners.

  3. Gap assessment

    Measure current practice against each obligation and rank the gaps by legal and business risk.

  4. Remediation roadmap

    Policies, notices, contracts, technical controls and governance, sequenced so the highest risks close first.

  5. Evidence and ongoing monitoring

    A compliance calendar, metrics and periodic reviews so you can demonstrate compliance to a regulator or customer at any time.

SEBI BRSR questions

What is BRSR Core?
BRSR Core is a subset of key performance indicators (such as emissions, water, energy, waste, employee wellbeing and gender diversity) subject to reasonable assurance for the largest listed companies on a phased basis.

Ready to start on SEBI BRSR?

Tell us which standard or customer requirement you are facing. In a free 30-minute call we will outline the gaps, a realistic timeline and what it will take to be audit-ready.