BRSR stands for Business Responsibility and

Solution

SEBI introduced the Business Responsibility and Sustainability Report (BRSR) to standardise ESG-related non-financial disclosures. BRSR is mandatorily applicable to the top 1,000 listed companies in India (by market capitalisation) for their annual reports starting from FY 2022-23. It replaced the earlier Business Responsibility Report (BRR) and follows a more comprehensive format aligned with international ESG reporting standards. BRSR requires disclosures across nine principles covering environmental impact, employee welfare, governance, community engagement, and responsible business conduct.