Definition
Business Responsibility and Sustainability Report (BRSR)
The BRSR is a SEBI-mandated disclosure in which large listed companies report their ESG performance in a standardised format.
SEBI requires the top listed companies (by market capitalisation) to include the BRSR in their annual report, disclosing environmental data (emissions, energy, water, waste), social metrics (workforce, safety, community) and governance practices, mapped to national guidelines on responsible business conduct.
'BRSR Core' is a subset of key indicators that must be independently assured, with the requirement being phased in by market-cap rank. The BRSR aims to make ESG disclosure comparable and reliable, reducing greenwashing.
Related terms
- ESG (Environmental, Social, Governance)ESG refers to the environmental, social and governance factors used to assess a company's sustainability and ethical impact alongside financial performance.
- ESG RatingAn ESG rating is an assessment by a rating provider of how well a company manages environmental, social and governance risks.
- Corporate GovernanceCorporate governance is the system of rules, practices and controls by which a company is directed, overseen and held accountable to its stakeholders.
Plain-English explainer from The Dispatch Investors Encyclopedia. General information, not financial advice.