{"id":14241,"date":"2025-01-06T17:48:12","date_gmt":"2025-01-06T12:18:12","guid":{"rendered":"https:\/\/linklauncher.in\/banyannation\/?p=14241"},"modified":"2025-08-28T16:48:52","modified_gmt":"2025-08-28T11:18:52","slug":"brsr-reporting","status":"publish","type":"post","link":"https:\/\/linklauncher.in\/banyannation\/blog\/brsr-reporting\/","title":{"rendered":"BRSR Reporting in India:\u00a0 Applicability, Format, Guidelines, Benefits"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14241\" class=\"elementor elementor-14241\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7eca1439 e-con-full e-flex e-con e-parent\" data-id=\"7eca1439\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-74072acd elementor-widget elementor-widget-text-editor\" data-id=\"74072acd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">BRSR reporting is a simplified reporting framework developed by SEBI. The BRSR framework includes measures and regulations that help businesses and companies tackle climate change issues and this BRSR reporting structure will eventually become a focal point to help grow the economy in a sustainable manner.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">BRSR reporting has three main sections. This includes general disclosure, Principle-wise performance disclosure, and management and process disclosure. Each section of the BRSR reporting structure has a specific focus that helps companies cover all the bases in their reports. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4610a9d4 elementor-widget elementor-widget-heading\" data-id=\"4610a9d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is BRSR Reporting?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66f35662 elementor-widget elementor-widget-text-editor\" data-id=\"66f35662\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">BRSR is Business responsibility and sustainability reporting, which is a reporting framework by SEBI for listed companies in India. BRSR report is an integrated reporting framework and it aims to increase the level of reporting on environmental, social, and governance( ESG) performance. The BRSR report format guides enterprises to report the ESG performance indicators to ensure that they practice responsible business and achieve sustainable development.<\/span><\/p><p>\u00a0The objectives of BRSR report implementation are as follows :\u00a0<\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Encourages companies to adopt practices that are sustainable and consider ESG integration into their operations.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Encourages companies to report on the comparability and the quality of non-financial information.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensures that companies in India comply with the international frameworks of sustainability reporting.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Encourages that ESG disclosures are made and improves stakeholder engagement while establishing trust. <\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f61ecd elementor-widget elementor-widget-heading\" data-id=\"8f61ecd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">BRSR Reporting format \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d8be296 elementor-widget elementor-widget-text-editor\" data-id=\"7d8be296\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The BRSR reporting format is organised into 3 pivotal sections. The sections are as follows :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e7aaabe elementor-widget elementor-widget-heading\" data-id=\"6e7aaabe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1.  Management and Process Disclosure<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b85bf3 elementor-widget elementor-widget-text-editor\" data-id=\"4b85bf3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Primarily focuses on the details of the company\u2019s operations. It outlines the policy\u2019s procedures and the measures to implement in conducting an ethical business with the promotion of environmental responsibility. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8853494 elementor-widget elementor-widget-heading\" data-id=\"8853494\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2.  Principle-wise Performance Disclosure\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5fa1277 elementor-widget elementor-widget-text-editor\" data-id=\"5fa1277\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Requires the businesses to report on how compliant they are with the 9 principles outlined under the National Guidelines on Responsible Business Conduct (NGRBC).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff1c460 elementor-widget elementor-widget-heading\" data-id=\"ff1c460\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3.  General Disclosure:\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88e252f elementor-widget elementor-widget-text-editor\" data-id=\"88e252f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Provides a brief description of the company, its services, the people who are behind it, its operations, and its compliance with the law.\u00a0 <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd86c13 elementor-widget elementor-widget-text-editor\" data-id=\"dd86c13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The questions for each BRSR section above have been divided into essential indicators, which are mandatory and leadership indicators which can be voluntary.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-414dcc31 elementor-widget elementor-widget-heading\" data-id=\"414dcc31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">BRSR Principles\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ea7fbd2 elementor-widget elementor-widget-text-editor\" data-id=\"2ea7fbd2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">There are various pillars of the BRSR reporting in India :<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76dfa10 elementor-widget elementor-widget-heading\" data-id=\"76dfa10\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Principle 1  \n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18df1bd elementor-widget elementor-widget-text-editor\" data-id=\"18df1bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Describes how businesses are conducted in an ethical and transparent manner. The focus of principle 1 of the BRSR reporting in India is on a businesses transparency in communication and being accountable for their actions.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d8de2de elementor-widget elementor-widget-heading\" data-id=\"d8de2de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Principle 2<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb3d1ba elementor-widget elementor-widget-text-editor\" data-id=\"bb3d1ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Establishes that businesses should provide services and goods in a manner that is safe and sustainable.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8851862 elementor-widget elementor-widget-heading\" data-id=\"8851862\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Principle 3: \n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67ab829 elementor-widget elementor-widget-text-editor\" data-id=\"67ab829\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Promotes respect and the well-being of all employees, including those in the value chain in businesses.<\/span><b>\u00a0<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44c022f elementor-widget elementor-widget-heading\" data-id=\"44c022f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Principle 4\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-694150d elementor-widget elementor-widget-text-editor\" data-id=\"694150d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Promotes the interest of stakeholders as well all being responsive to the stakeholders.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aab48e5 elementor-widget elementor-widget-heading\" data-id=\"aab48e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"> Principles 5 \n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-edd0615 elementor-widget elementor-widget-text-editor\" data-id=\"edd0615\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Establishes that businesses should promote human rights and respect.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee710fd elementor-widget elementor-widget-heading\" data-id=\"ee710fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Principle 6\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66d598c elementor-widget elementor-widget-text-editor\" data-id=\"66d598c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><b>\u00a0<\/b><span style=\"font-weight: 400;\">Encourages businesses to make efforts to restore the environment and protect it.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63acc2d elementor-widget elementor-widget-heading\" data-id=\"63acc2d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Principle 7\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03c3383 elementor-widget elementor-widget-text-editor\" data-id=\"03c3383\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Establishes that businesses should engage with and provide value to their consumers in a responsible manner.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34892d2 elementor-widget elementor-widget-heading\" data-id=\"34892d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"> Principle 8\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fa36b3 elementor-widget elementor-widget-text-editor\" data-id=\"4fa36b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Establishes that businesses should promote inclusive growth and equitable development.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88866b0 elementor-widget elementor-widget-heading\" data-id=\"88866b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Principle 9<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8792488 elementor-widget elementor-widget-text-editor\" data-id=\"8792488\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Promotes engagement within businesses and value addition to their customers in a responsible manner. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6926340d elementor-widget elementor-widget-heading\" data-id=\"6926340d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">BRSR Reporting Applicability<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61143940 elementor-widget elementor-widget-text-editor\" data-id=\"61143940\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">1000 large companies listed by SEBI that must mandatorily file BSRS reports as part of their annual reports from the financial years 2022-2023 onwards. The companies are required to make their disclosure as per the updated BRSR format . This includes assurance requirements for BRSR Core and ESG disclosure for the value chain.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12eadbdc elementor-widget elementor-widget-heading\" data-id=\"12eadbdc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to Prepare BRSR Report ?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ddc99e2 elementor-widget elementor-widget-text-editor\" data-id=\"3ddc99e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">In order to prepare the report, there are multiple steps to be followed.They are as follows:\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2690caf1 elementor-widget elementor-widget-heading\" data-id=\"2690caf1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Understanding BRSR \n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bb2751 elementor-widget elementor-widget-text-editor\" data-id=\"5bb2751\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Companies are required to gain a deep understanding of the framework, its principles and the specific industry requirements. Companies must also determine the key ESG issues which should be material to the stakeholders and have a significant impact on the business\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50901b8 elementor-widget elementor-widget-heading\" data-id=\"50901b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Data gathering and Analysis \n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fbd9d5 elementor-widget elementor-widget-text-editor\" data-id=\"1fbd9d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Data gathering and analysis requires the meticulous collection of the company&#8217;s environmental, social and governance data. Data on greenhouse gas emissions, human rights practices, waste generation, energy consumption must also be included.<\/span><\/p><p><span style=\"font-weight: 400;\">The company must ensure the accuracy, reliability, completeness of the collected data, and robust data management practices must be enforced to maintain data integrity.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25ff17f elementor-widget elementor-widget-heading\" data-id=\"25ff17f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Assessing and Reporting \n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10ee449 elementor-widget elementor-widget-text-editor\" data-id=\"10ee449\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Assessing and reporting includes the evaluation of the company\u2019s ESG performance against the BRSR principles. Companies are to identify strength and areas for improvement. Along with this, a comprehensive BRSR report with qualitative and quantitative information should be provided. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c7b3ee elementor-widget elementor-widget-heading\" data-id=\"2c7b3ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Implementation and continuous improvement \n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3964333b elementor-widget elementor-widget-text-editor\" data-id=\"3964333b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Companies have to establish specific measurable, achievable, relevant, and time bound (SMART) targets to address identified material issues. The companies must also develop and implement ESG strategies to improve the company\u2019s ESG performance. It is important to continuously monitor the progress of the company towards the goals and the effectiveness.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44e0baee elementor-widget elementor-widget-heading\" data-id=\"44e0baee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Benefits of BRSR Reporting\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-355c4bf5 elementor-widget elementor-widget-text-editor\" data-id=\"355c4bf5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">There are numerous benefits to BRSR reporting. They are as follows :\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f768849 elementor-widget elementor-widget-heading\" data-id=\"3f768849\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1. Enhanced accountability\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3fed9618 elementor-widget elementor-widget-text-editor\" data-id=\"3fed9618\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The progress of a company and its reporting always assists the stakeholders in making good decisions about the company.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-259ee2e1 elementor-widget elementor-widget-heading\" data-id=\"259ee2e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2. Increased stakeholder trust:\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22161c25 elementor-widget elementor-widget-text-editor\" data-id=\"22161c25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Building confidence and strengthening relations with stakeholders and the society plays a vital role in the success of the business.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cf46a52 elementor-widget elementor-widget-heading\" data-id=\"2cf46a52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3. Improved risk management: \n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2362b66f elementor-widget elementor-widget-text-editor\" data-id=\"2362b66f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Negative impacts are minimised and organisational resilience increases with the management through the identification of risks.\u00a0<\/span>Enhanced transparency provides companies with an avenue to gain deeper insights into their non-financial business risks and opportunities.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c0a50a7 elementor-widget elementor-widget-heading\" data-id=\"3c0a50a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"> 4.  Alignment with global standards : \n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7570718 elementor-widget elementor-widget-text-editor\" data-id=\"7570718\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The reporting structure ensures that Indian companies conform to globally recognised sustainability reporting frameworks.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8966d22 elementor-widget elementor-widget-heading\" data-id=\"8966d22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">5.  Competitive advantage:\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d8af4f0 elementor-widget elementor-widget-text-editor\" data-id=\"d8af4f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The best talent is attracted to companies that practice sustainable practices and responsible business. This enhances a company\u2019s image and helps companies with a competitive advantage.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f5bb43 elementor-widget elementor-widget-heading\" data-id=\"9f5bb43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">6.  Driving sustainable development: \n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6eba75 elementor-widget elementor-widget-text-editor\" data-id=\"d6eba75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The reporting structure supports sustainable business practices which can help companies achieve the UN SDG and further India\u2019s commitment to sustainable development.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d9c1e6c elementor-widget elementor-widget-heading\" data-id=\"2d9c1e6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Core Elements of BRSR Reporting \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-540ae9eb elementor-widget elementor-widget-text-editor\" data-id=\"540ae9eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The core elements of this reporting are as follows: <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d686e9 elementor-widget elementor-widget-heading\" data-id=\"6d686e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Materiality Assessment: \n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57070a8 elementor-widget elementor-widget-text-editor\" data-id=\"57070a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Companies have to identify ESG issues that are most relevant to the business operations. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f99ed84 elementor-widget elementor-widget-heading\" data-id=\"f99ed84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Data collection and Analysis : \n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d4e2a5 elementor-widget elementor-widget-text-editor\" data-id=\"0d4e2a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Gathering accurate and reliable data on ESG performance.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab82bc5 elementor-widget elementor-widget-heading\" data-id=\"ab82bc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Stakeholder Engagement: \n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39e6058 elementor-widget elementor-widget-text-editor\" data-id=\"39e6058\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Consulting with the investors and employees is important to understand the concerns regarding the company\u2019s ESG performance. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14a42b0 elementor-widget elementor-widget-heading\" data-id=\"14a42b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Boundary Setting: <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ace4a41 elementor-widget elementor-widget-text-editor\" data-id=\"ace4a41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The scope of the report has to be defined with time periods, geographical areas and value chain segments covered.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d95d204 elementor-widget elementor-widget-heading\" data-id=\"d95d204\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Assurance:\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ae1107 elementor-widget elementor-widget-text-editor\" data-id=\"5ae1107\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u00a0Independent assurance on the BRSR report is required to enhance the credibility and reliability.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-156e62f elementor-widget elementor-widget-heading\" data-id=\"156e62f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">BRSR Report Guidelines by SEBI\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e2627a elementor-widget elementor-widget-text-editor\" data-id=\"8e2627a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The detailed guidelines are as follows :\u00a0<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Applicability : Applies to all the listed entities in India\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reporting Frequency: An annual report is to be filed.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Format and Content : The report should be clear, concise and consistent with all the information on the company\u2019s ESG performance.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Disclosure Requirements: Companies are required to disclose all data on greenhouse gases emissions, water usage, waste management, human rights and community engagement .\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verification and Assurance: Companies are encouraged to obtain assurance on their BRSR report to ensure reliability and credibility.\u00a0<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21b8f4a elementor-widget elementor-widget-heading\" data-id=\"21b8f4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-368c30fd elementor-widget elementor-widget-text-editor\" data-id=\"368c30fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">BRSR reporting is the need of the hour as companies are no longer being assessed only on the basis of financial metrics but also on how they are creating an impact across the society.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">This type of reporting is a step towards achieving the following milestones :\u00a0<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enabling the capture of required date for reporting ESG matters<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Selection of sustainability framework and related metrics that can be adopted by companies to facilitate reporting\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A level of assurance provided by the companies through the BRSR reporting framework. <\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dd8c59a e-con-full e-flex e-con e-parent\" data-id=\"dd8c59a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1cc4cea8 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"1cc4cea8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ's<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a53ce22 elementor-widget elementor-widget-n-accordion\" data-id=\"1a53ce22\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4410\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4410\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Is filing of BRSR mandatory ?  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4410\" class=\"elementor-element elementor-element-bfcf0bd e-con-full e-flex e-con e-child\" data-id=\"bfcf0bd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d85cd3e elementor-widget elementor-widget-text-editor\" data-id=\"7d85cd3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The filing of BRSR is mandatory for the top 1000 listed companies in India <\/span><b>based on their market capitalisation.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4411\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4411\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What are the different types of BRSR ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4411\" class=\"elementor-element elementor-element-2faf67ee e-con-full e-flex e-con e-child\" data-id=\"2faf67ee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-10c6da11 elementor-widget elementor-widget-text-editor\" data-id=\"10c6da11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">There are no different types of BRSR. The framework has 3 sections in the format :\u00a0<\/span><\/p><ol><li><span style=\"font-weight: 400;\">Management and Process Disclosure<\/span><\/li><li><span style=\"font-weight: 400;\">Principle-wise Performance Disclosure<\/span><\/li><li><span style=\"font-weight: 400;\">General Disclosure<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4412\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4412\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Who prepares the BRSR report ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4412\" class=\"elementor-element elementor-element-6079a16e e-con-full e-flex e-con e-child\" data-id=\"6079a16e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3b5c6d9 elementor-widget elementor-widget-text-editor\" data-id=\"3b5c6d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The BRSR report is typically prepared by a cross-functional team within the company, often involving the following departments:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sustainability Department<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Finance Department<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Human Resources Department<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legal Department<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Operations Department<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Communications Department<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4413\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4413\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What is the principle of BRSR disclosure ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4413\" class=\"elementor-element elementor-element-3f8f645 e-flex e-con-boxed e-con e-child\" data-id=\"3f8f645\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-39627f6 elementor-widget elementor-widget-text-editor\" data-id=\"39627f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">There are 9 principles of the BRSR disclosure. They are as follows :\u00a0<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ethical Business Conduct\u00a0\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Product Responsibility<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Employee Welfare<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Stakeholder Engagement\u00a0\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Human Rights<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Environmental Responsibility<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Community Development<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Consumer Protection<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fair Competition<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4414\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4414\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What is the penalty for BRSR ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4414\" class=\"elementor-element elementor-element-4f8123f e-flex e-con-boxed e-con e-child\" data-id=\"4f8123f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a5c5ee9 elementor-widget elementor-widget-text-editor\" data-id=\"a5c5ee9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Currently there are no penalties for BRSR reporting in India. However, it&#8217;s important to note that this could change in the future as the regulatory landscape evolves.<\/span><\/p><p><b>Potential Consequences of Non-Compliance:<\/b><\/p><p><span style=\"font-weight: 400;\">While there are no direct penalties, non-compliance with BRSR can have several significant consequences:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reputational Damage<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Investor Pressure<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increased Regulatory Scrutiny<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Difficulty in Attracting Talent<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5d7a9371 e-con-full e-flex e-con e-parent\" data-id=\"5d7a9371\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-27991f82 elementor-widget elementor-widget-html\" data-id=\"27991f82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script type=\"application\/ld+json\">\n    {\n      \"@context\": \"https:\/\/schema.org\",\n      \"@type\": \"NewsArticle\",\n      \"headline\": \"Business Responsibility and Sustainability Report (BRSR Report)\",\n       \"description\": \"BRSR report showcases sustainability efforts and ESG goals for businesses. Learn more about its benefits and guidelines.\",\n      \"image\": [\n        \"https:\/\/linklauncher.in\/banyannation\/wp-content\/uploads\/2025\/01\/CS24_Opt-1.jpg\"\n       ],\n      \"datePublished\": \"2025-01-06T017:40:00+08:00\",\n      \"dateModified\": \"2025-01-06T18:20:00+08:00\",\n      \"author\": [{\n          \"@type\": \"Person\",\n          \"name\": \"Karen Sam\",\n          \"url\": \"https:\/\/linklauncher.in\/banyannation\/blog\/author\/karen-s\/\"\n        }],\n\"publisher\": { \n    \"@type\": \"Organization\", \n    \"name\": \"Banyan Nation\", \n    \"logo\": { \n      \"@type\": \"ImageObject\", \n      \"url\": \"https:\/\/linklauncher.in\/banyannation\/wp-content\/uploads\/2024\/04\/BN_Logo.png\" \n\n    } \n  } \n    }\n    <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2737a437 elementor-widget elementor-widget-html\" data-id=\"2737a437\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script type=\"application\/ld+json\">\n    {\n      \"@context\": \"https:\/\/schema.org\",\n      \"@type\": \"FAQPage\",\n      \"mainEntity\": [{\n        \"@type\": \"Question\",\n        \"name\": \"Is filing of BRSR mandatory ? \",\n        \"acceptedAnswer\": {\n          \"@type\": \"Answer\",\n          \"text\": \"The filing of BRSR is mandatory for the top 1000 listed companies in India based on their market capitalisation.\"\n        }\n      }, {\n        \"@type\": \"Question\",\n        \"name\": \" What are the different types of BRSR ?\n\",\n        \"acceptedAnswer\": {\n          \"@type\": \"Answer\",\n          \"text\": \"There are no different types of BRSR. The framework has 3 sections in the format : 1.Management and Process Disclosure 2.Principle-wise Performance Disclosure 3.General Disclosure\n\"\n        }\n      },\n{\n        \"@type\": \"Question\",\n        \"name\": \"Who prepares the BRSR report ?\n\",\n        \"acceptedAnswer\": {\n          \"@type\": \"Answer\",\n          \"text\": \"The BRSR report is typically prepared by a cross-functional team within the company, often involving the following departments: Sustainability Department Finance Department Human Resources Department Legal Department Operations Department Communications Department\n\"\n        }\n      },\n{\n        \"@type\": \"Question\",\n        \"name\": \" What is the principle of BRSR disclosure ?\",\n        \"acceptedAnswer\": {\n          \"@type\": \"Answer\",\n          \"text\": \"There are 9 principles of the BRSR disclosure. They are as follows : Ethical Business Conduct Product Responsibility Employee Welfare Stakeholder Engagement  Human Rights Environmental Responsibility Community Development Consumer Protection Fair Competition\n\"\n        }\n      },\n{\n        \"@type\": \"Question\",\n        \"name\": \" What is the penalty for BRSR ?\n\",\n        \"acceptedAnswer\": {\n          \"@type\": \"Answer\",\n          \"text\": \"Currently there are no penalties for BRSR reporting in India. However, it's important to note that this could change in the future as the regulatory landscape evolves.Potential Consequences of Non-Compliance:While there are no direct penalties, non-compliance with BRSR can have several significant consequences:Reputational Damage Investor PressureIncreased Regulatory Scrutiny Difficulty in Attracting Talent\n\"\n        }\n      }\n]\n    }\n    <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1e77ed84 e-flex e-con-boxed e-con e-parent\" data-id=\"1e77ed84\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2da063bf elementor-widget elementor-widget-heading\" data-id=\"2da063bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">SHARE<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div 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The BRSR framework includes measures and regulations that help businesses and companies tackle climate change issues and this BRSR reporting structure will eventually become a focal point to help grow the economy in a sustainable manner. <\/p>\n","protected":false},"author":4,"featured_media":14242,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[71,75],"tags":[],"class_list":["post-14241","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-sustainability"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>BRSR Reporting in India: Applicability, Format, Guidelines, Benefits<\/title>\n<meta name=\"description\" content=\"BRSR reporting is a framework that promotes 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Currently serving as a Marketing Manager at Banyan Nation, she is dedicated to integrating sustainable practices into everyday solutions. In this role, she collaborates with industry partners to implement and educate on plastic recycling and compliance.","sameAs":["https:\/\/linklauncher.in\/banyannation\/","https:\/\/www.linkedin.com\/in\/karen-sam-8517401b1\/"],"url":"https:\/\/linklauncher.in\/banyannation\/blog\/author\/karen-s\/"}]}},"_links":{"self":[{"href":"https:\/\/linklauncher.in\/banyannation\/wp-json\/wp\/v2\/posts\/14241","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/linklauncher.in\/banyannation\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/linklauncher.in\/banyannation\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/linklauncher.in\/banyannation\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/linklauncher.in\/banyannation\/wp-json\/wp\/v2\/comments?post=14241"}],"version-history":[{"count":26,"href":"https:\/\/linklauncher.in\/banyannation\/wp-json\/wp\/v2\/posts\/14241\/revisions"}],"predecessor-version":[{"id":15915,"href":"https:\/\/linklauncher.in\/banyannation\/wp-json\/wp\/v2\/posts\/14241\/revisions\/15915"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/linklauncher.in\/banyannation\/wp-json\/wp\/v2\/media\/14242"}],"wp:attachment":[{"href":"https:\/\/linklauncher.in\/banyannation\/wp-json\/wp\/v2\/media?parent=14241"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/linklauncher.in\/banyannation\/wp-json\/wp\/v2\/categories?post=14241"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/linklauncher.in\/banyannation\/wp-json\/wp\/v2\/tags?post=14241"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}