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What are BRSR Requirements and How Can We Help?

BRR BRSR Business Responsibility Report Consultant

The Securities and Exchange Board of India (SEBI), India  was one of the early adopters of sustainability reporting for listed entities amongst its global peers. In 2012 filing of the BRR containing ESG disclosures was required as a part of the Annual Report for top 100 listed entities.

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In March 2021, SEBI introduced BRSR for the top 1000 listed companies. This shall be a voluntary requirement for FY 2021-2022, however soon it will become mandatory from FY 2022-23.

 

The new BRSR shall replace the existing BRR and is expected to bring in a greater transparency and enable market participants to identify and assess sustainability related risks and opportunities.

Disclosure Requirements

Environmental

Social - Workforce

Social - Community

  1. Energy and Water Usage ​

  2. Air Pollutant Emissions ​

  3. Green House Gas (GHG) Emissions​

  4. Circular Economy ​

  5. Waste Generated​

  6. Waste Management ​

  7. Biodiversity 

  1. Gender and Social Diversity​

  2. Differently Abled Employees​

  3. Turnover Rates​

  4. Median Wages​

  5. Welfare Benefits​

  6. Occupational Health and Safety​

  7. Training

  1. Social Impact Assessment (SIA)​

  2. Rehabilitation and Resettlement​

  3. Corporate Social Responsibility

HOW WE CAN HELP YOU!

  • Align GRI reports with BRR/BRSR requirements                                                                      

  • Provide training and capacity development for your employees on sustainability and BR/BRSR reporting                                                                            

  • Develop long an dshort term goals and targets for the disclosures/performance indicators to better the sustainability performance of the orghanisation each year.

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