If you run a company that is listed on the stock market in India, you may have heard one word again and again these days — BRSR Reporting. Many business owners and company directors feel confused the first time they hear it. It sounds big, technical, and complicated. Some people even feel scared, thinking it is another difficult government rule.But don’t worry.BRSR Reporting is not as scary as it sounds.
What Is BRSR Reporting?
Let us imagine something very easy.Think of your company as a student in a school.Earlier, teachers only cared about marks. If a student scored high marks, everyone said the student was good. But today, schools think differently. Teachers also look at:
How the student behaves
How the student treats classmates
Whether the student follows rules
Whether the student helps others and keeps the school clean
Marks are still important, but they are not everything.In the same way, SEBI (Securities and Exchange Board of India) now wants companies to share more than just profit and loss numbers. SEBI wants companies to tell:
How they care for the environment
How they treat employees, workers, and society
How honestly and responsibly they run the business
All this information is shared in one detailed report called the Business Responsibility and Sustainability Report, also known as BRSR.Simply put,BRSR is a report that shows how “good” and “responsible” a company is — not just how much money it makes.
Who Needs BRSR Reporting in India?
BRSR Reporting is not for every company, but it is compulsory for large listed companies.BRSR Reporting is mandatory for:
The top 1000 SEBI-listed companies (based on market capitalization)
Companies listed on NSE or BSE
Large corporates that raise money from public investors
If your company falls into this category, then BRSR Reporting Set Up is not optional. It is a legal requirement.Even companies that are not mandatory sometimes choose to do BRSR voluntarily because it builds trust and prepares them for the future.
Why Did SEBI Introduce BRSR Reporting?
SEBI introduced BRSR to answer one very important question:“Is this company good for the future?”Today, people care deeply about how companies affect the world. This is because:
Pollution affects health and quality of life
Poor labour practices affect families and communities
Unethical business practices hurt investors and the economy
Earlier, these issues were often ignored. But now, investors, customers, and governments want transparency.BRSR helps because:
Investors trust companies that are open and honest
Customers prefer responsible and ethical brands
India aligns with global sustainability and ESG standards
BRSR is not just about rules. It is about building a better future.
What Are the Three Pillars of BRSR?
BRSR is based on three main pillars. Together, they are called ESG.
Environmental (E)
This pillar checks how a company affects nature. It looks at:
Air pollution
Water usage
Waste management
Carbon emissions
Recycling and resource conservation
This is where Environmental Social Impact Assessment becomes very important. It helps companies understand how their activities impact the environment and nearby communities.
Social (S)
This pillar focuses on people. It checks:
Employee safety and working conditions
Wages, working hours, and labour rights
Gender equality and diversity
Community development activities
Training, health, and welfare programs
A company is considered strong socially if it treats people fairly and responsibly.
Governance (G)
This pillar looks at how a company is managed. It includes:
Board structure and independence
Ethical business practices
Anti-corruption and anti-bribery policies
Transparency in decision-making
Good governance builds trust among investors and regulators.
What Is BRSR Reporting Set Up?
BRSR Reporting Set Up means preparing everything needed to file a correct, honest, and complete BRSR report.This includes:
Proper data collection systems
Drafting and updating company policies
Compliance checks
Environmental and social assessments
Final report preparation and submission
BRSR Reporting is not a one-day task. It needs planning, teamwork, and often expert support.
Step-by-Step BRSR Reporting Set Up in India
Let us now understand the full process step by step in very simple language.
Step 1: Understand the SEBI BRSR Format
SEBI provides a fixed format for BRSR reporting. Companies must follow this format strictly.The format includes:
General company information
ESG-related disclosures
Principle-wise questions
Both qualitative and quantitative data
There is no room for guessing. All answers must be clear, truthful, and supported by data.
Step 2: Conduct Environmental Social Impact Assessment
Before writing the report, a company must understand its real impact on the environment and society.An Environmental Social Impact Assessment helps to:
Identify sources of pollution
Check worker health and safety conditions
Understand the company’s impact on nearby communities
Measure use of water, energy, and raw materials
This step tells the true story of your company’s operations.
Step 3: Environmental & Social Due Diligence
This step is like a full health check-up for your business.Environmental & Social Due Diligence includes:
Checking compliance with environmental laws
Reviewing labour laws and HR practices
Studying waste handling and disposal methods
Identifying ESG-related risks
It helps companies:
Avoid future penalties
Improve weak areas
Build strong investor confidence
Step 4: Waste Management and CPCB Compliance
Many SEBI-listed companies generate different types of waste, such as:
Plastic waste
E-waste
Battery waste
Hazardous waste
For this, CPCB Approved PRO Services play a very important role.
What Are CPCB Approved PRO Services?
PRO stands for Producer Responsibility Organization.CPCB Approved PRO Services help companies:
Good coordination between departments results in a strong and accurate BRSR report.
Step 6: Draft Policies and Disclosures
Many companies need to prepare or update internal policies such as:
Environmental policy
CSR policy
Human rights policy
Anti-bribery policy
Whistleblower policy
These policies support and strengthen BRSR disclosures.
Step 7: Final BRSR Report Submission
Once everything is ready:
Review all data carefully
Avoid copied or false information
Submit the BRSR along with the Annual Report to SEBI
Accuracy and honesty are very important at this stage.
Common Mistakes Companies Make in BRSR Reporting
Companies should avoid these mistakes:
Copy-pasting content from other reports
Guessing numbers without proof
Ignoring Environmental & Social Due Diligence
Using non-approved waste vendors
Treating BRSR as “just paperwork”
BRSR Reporting is about truth, not decoration.
Benefits of Proper BRSR Reporting Set Up
When done correctly, BRSR helps companies:
Build strong investor trust
Improve brand image and reputation
Reduce compliance and legal risk
Prepare for global ESG standards
Attract international funding
BRSR should be seen as a long-term investment, not an expense.
How Experts Help in BRSR Reporting Set Up
Professional consultants support companies with:
Complete BRSR Reporting Set Up
Environmental Social Impact Assessment
Environmental & Social Due Diligence
CPCB Approved PRO Services
End-to-end SEBI compliance
Expert support saves time, money, and stress.
Frequently Asked Questions (FAQs)
Q1. Is BRSR Reporting mandatory in India? Yes. BRSR Reporting is mandatory for the top 1000 SEBI-listed companies.Q2. What is the difference between ESG and BRSR? ESG is the concept, while BRSR is the official reporting format issued by SEBI.Q3. Can small companies do BRSR voluntarily? Yes. Many small companies adopt BRSR early to gain investor confidence.Q4. Is Environmental Social Impact Assessment compulsory? It is not named compulsory, but without it, BRSR data becomes weak and risky.Q5. Why are CPCB Approved PRO Services important? They ensure legal waste management, correct EPR compliance, and valid environmental disclosures.Q6. What happens if BRSR data is wrong? It can lead to regulatory action, loss of investor trust, and reputation damage.
Final Thoughts
BRSR Reporting is not just about preparing a report and completing a compliance requirement. The real purpose of BRSR Reporting is to help companies become more responsible, transparent, and future-ready. It allows businesses to clearly understand how their operations affect the environment, employees, and society as a whole.Today, BRSR Reporting is more than a legal obligation. It is an opportunity for companies to improve the way they think and work. When a company honestly measures its environmental impact, employee welfare, and governance practices, it becomes easier to identify gaps and areas for improvement. This helps management make better long-term decisions and build a sustainable business model.Modern investors do not look only at profit numbers. They also want to know whether a company is managing environmental and social risks responsibly. This is why BRSR Reporting Set Up, Environmental Social Impact Assessment, Environmental & Social Due Diligence, and CPCB Approved PRO Services have become so important. Companies that take BRSR seriously today are more likely to gain trust, strengthen their brand reputation, and remain competitive in the future.
Author Profile
Upendra Sharma Environmental Compliance & Sustainability ConsultantUpendra Sharma is an experienced professional specializing in BRSR Reporting Set Up, Environmental Social Impact Assessment, Environmental & Social Due Diligence, and CPCB Approved PRO Services. He has helped many SEBI-listed and large industrial companies achieve regulatory compliance, strengthen ESG performance, and build reliable sustainability frameworks. His simple and practical approach makes complex environmental laws easy to understand for businesses across India.
