What is BRSR?
BRSR is filed under regulation 34(2)(f) of India's listing rules. Since FY 2022-23, the top 1,000 listed entities by market capitalisation must include it in their annual reports; others may file voluntarily. See the India reporting guide.
Annexure 16 of SEBI's January 2026 master circular has Section A for company facts, Section B for policies and oversight, and Section C for performance against the nine National Guidelines on Responsible Business Conduct (NGRBC) principles. Essential Indicators are mandatory for a required filer; Leadership Indicators are voluntary. Under Principle 6, Essential Indicator 7 asks for two years of Scope 1 and Scope 2 emissions in metric tonnes of CO2 equivalent. Leadership Indicator 2 asks for Scope 3 emissions and intensity.
Why does BRSR matter to you?
If your company must file, each answer needs the current question number, financial year, unit, reporting boundary, calculation method, and supporting record. An older form can put a correct number in the wrong field.
A private or overseas supplier does not become a SEBI filer because a customer asks for data. However, an Indian listed customer may request selected BRSR information. From FY 2025-26, the top 250 listed entities may disclose value-chain ESG data voluntarily. A partner enters that defined value chain when it individually represents at least 2% of purchases or sales by value. The listed entity may limit the included partners to 75% of purchases or sales, so the 2% partner test and the 75% coverage limit answer different questions.
How does BRSR work?
Confirm the entity's market-capitalisation rank and financial year. Use the latest Annexure 16, give each applicable question a named data owner, and retain its source file. Keep Essential and Leadership answers separate.
BRSR Core is a smaller set of metrics under nine ESG attributes, not a replacement for BRSR. The top 500 listed entities must arrange assessment or assurance of BRSR Core for FY 2025-26; the threshold expands to the top 1,000 for FY 2026-27. If the company uses assessment, the third party must follow standards developed by the Industry Standards Forum in consultation with SEBI.
What mistakes should you avoid?
- Using the original 2021 numbering as current: Scope 1 and Scope 2 now sit at Principle 6 Essential Indicator 7, while Scope 3 sits at Leadership Indicator 2.
- Leaving an Essential Indicator unanswered because a similar figure appears elsewhere, or treating Leadership Indicators as compulsory.
- Combining entities, sites, or financial years without stating the reporting boundary and period used for each figure.
- Assuming a customer request gives an unlisted supplier its own duty to file BRSR with SEBI.
Is BRSR mandatory for every company in India?
No. The direct requirement covers the top 1,000 listed entities by market capitalisation; others may report voluntarily. A private or overseas company may still receive selected questions from a listed customer, investor, lender, or parent.
What should you provide when a customer requests BRSR data?
Ask for the section, principle, indicator number, reporting entity, financial year, unit, and due date. Return the requested field with its calculation note and source records. For Principle 6 Essential Indicator 7, separate Scope 1 from Scope 2 and identify any external assessment or assurance.
How is BRSR different from BRSR Core?
BRSR is the complete disclosure across Sections A, B, and C. BRSR Core selects metrics for independent assessment or assurance, phased by market-capitalisation rank. A completed BRSR Core check does not fill the rest of BRSR.