Imagine, you’re leading sustainability at a big Indian company. Now, SEBI has made BRSR (Business Responsibility and Sustainability Reporting) mandatory for all large businesses. What exactly does this mean for your company, how does it impact operations, and where should you begin?

BRSR isn’t just another report—it’s a big step toward building responsible and sustainable businesses.

In today’s world, where transparency matters, BRSR pushes companies to go beyond ticking compliance boxes. It encourages them to bring ESG (Environmental, Social, and Governance) practices into everything they do.

By following SEBI’s BRSR framework, companies can:

• Be more transparent
• Improve ESG performance
• Stay aligned with global sustainability goal
• Build trust with stakeholders
• Attract investors

This blog explains everything you need to know about BRSR—its requirements, who needs to comply, timelines, benefits, and how Ekoved can support you in your sustainability journey.

Quick Summary

• What is BRSR? → India’s ESG reporting framework introduced by SEBI, focusing on Environmental, Social, and Governance parameters.
  

• Who needs to comply? → Top 1000 listed companies (mandatory), other businesses can adopt voluntarily.
  

• When does it apply? → From FY 2022–23 onwards for top companies.
  

• Why does it matter? → Builds investor trust, boosts reputation, reduces risks, and improves global competitiveness.
  

• How can Ekoved help? → Ekoved is a carbon accounting tool that helps industries and consultants measure, track, and manage carbon emissions—preparing businesses for a low-carbon economy.

👉 Bottom line: BRSR is not just about reporting—it’s about future-proofing your business.

What are the requirements of BRSR?

The BRSR framework requires companies to disclose detailed information on how their operations impact the environment, people, and governance. It provides a standardized structure so stakeholders can compare sustainability performance across industries.

1. Environmental Parameters

Companies must disclose:

• Energy usage and share of renewable energy
• Greenhouse gas emissions (Scope 1, Scope 2, and in some cases Scope 3)
• Water consumption, recycling, and conservation efforts
• Waste management and circular economy practices
• Biodiversity conservation and pollution prevention initiative
  

2. Social Parameters

Focuses on the company’s responsibility towards employees, communities, and society:

• Employee well-being, training, and safety measures
  
• Gender equality, diversity, and inclusion policies
  
• Human rights protection across supply chains
  
• CSR initiatives in education, healthcare, and livelihood generation
  
• Community engagement and development projects
  

3. Governance Parameters

Ensures transparency, ethics, and accountability in leadership:

• Composition and independence of the board
  
• Business ethics, anti-corruption policies, and whistleblower mechanisms
  
• Stakeholder engagement and grievance redressal systems
  
• Risk management frameworks
  
• Cybersecurity, data privacy, and compliance with digital ethics
  

By covering these three pillars—environment, social, and governance—BRSR ensures businesses report not only on financial performance but also on their impact on society and the planet.

When does BRSR become mandatory?

SEBI has made BRSR mandatory from FY 2022–23 for the top 1000 listed companies by market capitalization.

This move reflects India’s commitment to aligning with global sustainability practices. However, many businesses outside the top 1000 are voluntarily adopting BRSR because:

• ESG is becoming a prerequisite for international investors
  
• Global supply chains demand sustainability compliance
  
• Early adoption helps businesses build competitive advantage
  

Who needs to comply with BRSR?

Currently, compliance is mandatory for the top 1000 listed companies. But, in reality, every business can benefit from adopting it.

• Large enterprises → For legal compliance and global market readiness
  
• Export-driven companies → To meet ESG expectations of international partners
  
• Startups and SMEs → To build trust with investors and customers early on
  
• Financial institutions → As both reporters and evaluators of ESG performance
  

In short: if your business impacts people or the planet—it’s relevant for you.

Why should you care about BRSR? Strategic Benefits

Many companies initially see BRSR as a compliance requirement. In reality, it is a strategic opportunity with multiple business benefits.

1. Builds Investor Confidence

Global and domestic investors increasingly look for ESG data before investing. BRSR compliance makes businesses investment-ready.

2. Strengthens Brand Reputation

Consumers and clients prefer responsible businesses. BRSR enhances credibility and creates long-term brand loyalty.

3. Improves Operational Efficiency

Tracking energy, water, and waste often leads to cost savings and reduced inefficiencies.

4. Enhances Risk Management

Identifies and addresses risks related to climate change, regulations, labor, and supply chains before they turn into crises.

5. Aligns with Global Standards

BRSR integrates with frameworks like GRI, SASB, and TCFD, ensuring Indian companies are ready for global markets.

Instead of viewing BRSR as a burden, businesses should treat it as a roadmap to sustainable growth.

How can Ekoved help you with BRSR?

At Ekoved, we believe that measurement is the first step to management. One of the key components of BRSR is understanding and disclosing carbon emissions—and that’s where we step in.

Ekoved helps businesses:

• Measure carbon emissions accurately (Scope 1, Scope 2, and Scope 3)
  
• Track sustainability metrics across energy, waste, and water usage
  
• Identify hotspots where emissions or resource wastage is highest
  
• Prepare ESG data that can be used for BRSR reporting
  
• Build actionable strategies to reduce environmental footprint
  

By integrating these solutions, Ekoved enables businesses to go beyond compliance and make sustainability a core driver of growth.

Summary

The Business Responsibility and Sustainability Reporting (BRSR) framework is more than just a regulation—it’s a blueprint for responsible growth.

• For large listed companies → It’s mandatory compliance.
  
• For others → It’s a chance to gain an edge by adopting sustainability early.
  

By embracing BRSR, businesses unlock investor trust, brand strength, efficiency, and global opportunities—while also making a positive impact on society and the environment.

🌍 Take the first step towards compliance and sustainability: Measure your carbon emissions with Ekoved and prepare your business for a greener future.