BRSR and ESG climate reporting in India: what companies must disclose
A plain guide to SEBI's BRSR and BRSR Core: who must file, the Principle 6 climate indicators including Scope 1 and 2 intensity, the assurance glide path, value chain rules, what it means for MSME suppliers, and how ESG reporting differs from CSR.
Overview
BRSR (Business Responsibility and Sustainability Report) is the ESG disclosure that SEBI requires from India's top 1,000 listed companies by market capitalisation, published with the annual report. It covers nine principles of responsible business, including energy, water, waste and Scope 1 and Scope 2 greenhouse gas emissions, and a smaller set called BRSR Core must be independently assessed or assured.
Photo: "Bandra-Kurla complex Bombay 3239" by Nikhil Kulkarni, Public domain, via Wikimedia Commons
This article explains the rules as of October 2026, based on the SEBI circulars listed at the end. It is a plain-language guide, not legal advice. For any filing decision, read the official circular and the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (the "LODR Regulations"), or ask your company secretary or auditor.
Sources: SEBI Circular SEBI/HO/CFD/CMD-2/P/CIR/2021/562, Business responsibility and sustainability reporting by listed entities (10 May 2021); SEBI Circular SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122, BRSR Core: Framework for assurance and ESG disclosures for value chain (12 July 2023); SEBI, Annexure I: Format of BRSR Core (July 2023); SEBI, Annexure II: Updated BRSR format (July 2023); SEBI Circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2025/42, Measures to facilitate ease of doing business: assurance or assessment, ESG disclosures for value chain, green credits (28 March 2025); Companies Act, 2013, Section 135 (India Code); Ministry of Corporate Affairs, General Circular No. 14/2021: FAQs on CSR; GHG Protocol Corporate Accounting and Reporting Standard (WRI/WBCSD); EcoVadis Sustainability Rating Methodology disclosure document (2026); CDP Supply Chain programme
This article was prepared with AI assistance and checked by the GreenEye team against the sources shown in each section.
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