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.
Where to read the official text
- SEBI Circular SEBI/HO/CFD/CMD-2/P/CIR/2021/562 (10 May 2021): BRSR introduced, with format and guidance note.
- SEBI Circular SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122 (12 July 2023): BRSR Core, updated BRSR format, value chain.
- SEBI Circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2025/42 (28 March 2025): assessment or assurance, revised value chain rules, green credits indicator.
- SEBI's LODR Master Circular, which consolidates these (Annexure 16 for BRSR, Annexure 17A for BRSR Core).
- Companies Act, 2013, Section 135 and Schedule VII, on India Code, plus MCA's CSR FAQs.
SEBI updates these rules from time to time. Check sebi.gov.in under Legal > Circulars before relying on any date in this article.
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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