Frequently asked questions

BRSR stands for Business Responsibility and Sustainability Report, the ESG disclosure SEBI requires from the top 1,000 listed companies in their annual report. It was introduced by SEBI's circular of 10 May 2021 and replaced the older Business Responsibility Report (BRR).

The top 1,000 listed entities by market capitalisation must file BRSR, mandatorily since FY 2022-23. Other listed companies may file it voluntarily, and SEBI's BRSR rules do not apply to unlisted companies.

BRSR Core is a subset of BRSR indicators under nine ESG attributes that must be independently assessed or assured. The glide path covers the top 150 listed entities in FY 2023-24, top 250 in FY 2024-25, top 500 in FY 2025-26 and top 1,000 in FY 2026-27.

No, Scope 3 emissions are a leadership indicator under Principle 6, which is voluntary. Scope 1 and Scope 2 emissions and their intensity are essential indicators and must be reported.

No, MSMEs and unlisted suppliers have no BRSR filing duty under SEBI's rules. A listed customer may still ask for energy, emissions or waste data for its value chain or Scope 3 reporting, which has been voluntary for value chain partners since the March 2025 circular.

ESG reporting such as BRSR is about disclosing performance, while CSR is a legal duty to spend money. CSR under Section 135 of the Companies Act, 2013 applies to companies meeting net worth, turnover or profit thresholds and requires spending at least 2% of average net profits on Schedule VII activities.

Assessment is a third-party check done under standards developed by the Industry Standards Forum in consultation with SEBI, while assurance follows assurance standards. SEBI's circular of 28 March 2025 lets companies choose either, and the provider must have the needed expertise and no conflict of interest.

No, the reported Scope 1 and Scope 2 figures should be the company's gross emissions. Under the GHG Protocol Corporate Standard, offsets and removals bought from outside are reported separately, and since FY 2024-25 BRSR has a separate voluntary indicator for green credits.