Business Responsibility and Sustainability Report: Importance and Basics

BRSR for a company means Business Responsibility and Sustainability Report.

In simple words, it’s a report that Indian companies file to show how responsible and sustainable they are, not just how much profit they make.

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What is BRSR?

BRSR is a mandatory ESG (Environmental, Social, Governance) disclosure framework introduced by SEBI.

It answers questions like:

• 🌱 How does the company impact the environment?

• 👩‍👩‍👧 How does it treat employees, customers, and society?

• 🏛️ How ethical and transparent is its governance?

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Who has to file BRSR?

• Top 1000 listed companies in India (by market capitalization)

• Mandatory from FY 2022–23 onwards

Smaller companies can file it voluntarily.

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Why is BRSR important?

Because today:

• Investors care about sustainability, not just profits

• Regulators want accountability

• Companies are judged on long-term value creation

So BRSR helps:

• Investors

• Regulators

• Customers

• Society at large

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What does a BRSR include?

BRSR is based on 9 principles aligned with the National Guidelines on Responsible Business Conduct (NGRBC).

These broadly cover:

1. Ethics, transparency & accountability

2. Sustainable products and services

3. Employee well-being

4. Stakeholder engagement

5. Human rights

6. Environment protection

7. Public policy & advocacy

8. Inclusive growth & development

9. Customer value & responsibility

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Structure of a BRSR Report

A company’s BRSR usually has 3 sections:

1. General Disclosures
   – Company details, products, employees, etc.

2. Management & Process Disclosures
   – Policies, governance structure, risk management

3. Principle-wise Performance Disclosures
   – Data + explanations for each of the 9 principles

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Example (very simple)

Instead of just saying:

“We care about the environment”

In BRSR, a company must show:

• How much water it used 💧

• How much waste it generated ♻️

• What steps it took to reduce pollution 🌍