What BRSR asks of a listed company
The Business Responsibility and Sustainability Report (BRSR) is SEBI's mandatory ESG disclosure for India's top 1,000 listed companies, filed with the annual report. It covers performance against the nine principles of the National Guidelines on Responsible Business Conduct.
Inside it sits BRSR Core: a tighter set of indicators under nine ESG attributes, built so that numbers can be checked and compared across companies. Coverage has widened every year and reaches the full top 1,000 in FY 2026-27.
- Environment: greenhouse gas, water, energy, waste and circularity footprints.
- Social: employee wellbeing and safety, gender diversity and inclusive development.
- Governance: fairness with customers and suppliers, and openness of business.
Where the work really is: the data behind the numbers
Most reporting problems are not writing problems. They are questions a reviewer will ask: where did this figure come from, who owns it, how was it calculated, and what stops errors?
Emissions and energy are usually the hardest to defend because they draw on plant, fleet and purchase records spread across teams.
How Net Zero Sustainable Solutions helps
We are a Delhi-NCR ESG advisory and GHG accounting firm. Our team holds a Certified GHG Verifier credential and works from the ISO 14064 method that underpins BRSR emissions indicators.
- BRSR reporting support: gap review, data mapping and drafting of BRSR and BRSR Core disclosures.
- GHG inventory: Scope 1, 2 and 3 accounting with a documented method a reviewer can follow.
- Assurance readiness: trace each metric to source records and fix control gaps before review.
- Value chain and supplier data: questionnaires and carbon footprint work for suppliers.
- CBAM and LCA studies: embedded emissions and product-level assessments for EU exporters.
- Team training for finance, EHS and procurement teams who own the source data.
How an engagement runs
- ScopeConfirm applicability, boundaries and last year's disclosures.
- CollectMap each indicator to an owner and a source record.
- CalculateBuild the inventory and metrics with a written method.
- ReportDraft the BRSR and hand over an evidence file for review.