Frequently Asked Questions
About BRSR ReportingThe cost of BRSR reporting in India typically ranges from ₹3 lakh to ₹10 lakh for a standard consulting engagement, while complex or first-time reporting projects may cost more. The final cost depends on the organization's size, reporting scope, ESG data readiness, number of locations, and level of consulting support required.
BRSR is mandatory for the top 1,000 listed entities by market capitalization, subject to applicable SEBI requirements. Other organizations may voluntarily adopt BRSR-style reporting to improve ESG transparency and respond to stakeholder expectations.
BRSR reporting requirements cover disclosures related to governance, environmental performance, social responsibility, business ethics, stakeholder engagement and other ESG information specified under the applicable SEBI framework.
BRSR Core is a focused set of key ESG performance indicators introduced by SEBI to improve the consistency and comparability of sustainability disclosures. SEBI has prescribed a phased applicability framework, with BRSR Core requirements extending to the top 1,000 listed entities by FY 2026–27. The applicable framework now provides for assessment or assurance of BRSR Core disclosures.
BRSR reporting helps improve ESG transparency, strengthen stakeholder and investor confidence, support regulatory compliance, improve sustainability performance measurement and establish more structured ESG decision-making.
Many organizations search for BRSR certification but BRSR is a reporting framework, not a certification scheme. Organizations prepare and disclose a Business Responsibility and Sustainability Report in accordance with applicable SEBI requirements.
BRSR Core focuses on specific ESG indicators reported by applicable listed entities. Value-chain disclosures, on the other hand, relate to relevant ESG information from an organization's upstream and downstream business partners. For the top 250 listed entities, SEBI has made value-chain ESG disclosures voluntary from FY 2025–26. Where an entity chooses to report value-chain information, it can identify relevant partners using SEBI's specified criteria
Professional BRSR reporting services can help organizations identify applicable requirements, conduct materiality assessments, improve ESG data quality, prepare disclosures and streamline the overall reporting process.
A BRSR consultant can help organizations understand reporting requirements, establish ESG data processes, conduct materiality assessments, prepare disclosures, improve reporting quality and support ongoing ESG reporting.
The timeline depends on the organization's size, reporting scope, ESG data availability, existing reporting processes and operational complexity. A gap assessment can help establish a practical reporting timeline.










