BRSR Comprehensive: Requirements, Timeline and How to Prepare

BRSR (Business Responsibility and Sustainability Report) Comprehensive is SEBI's standardized ESG reporting format for India's top 1,000 listed companies. It replaces the earlier BRR (Business Responsibility Report) and requires disclosure across nine ESG principles: ethics and transparency, sustainable goods and services, employee well-being, stakeholder engagement, human rights, environment, policy advocacy, inclusive growth, and customer value. The report is structured into three sections: general disclosures, management and process disclosures, and principle-wise performance disclosures. Filing is mandatory and forms part of the company's annual report submitted to stock exchanges.

• All Indian companies listed on NSE, BSE, or other recognized stock exchanges within the top 1,000 by market capitalization
• Companies that previously filed the Business Responsibility Report (BRR) and have transitioned to BRSR
• Subsidiaries and group entities included in consolidated ESG disclosures

The BRSR Comprehensive report spans nine principles across three sections:

Section A: General disclosures — Company profile, products/services, operations, employees, and board composition.

Section B: Management and process disclosures — Policies, governance, oversight, training, and grievance mechanisms for each of the nine principles.

Section C: Principle-wise performance disclosures — Quantitative and qualitative KPIs for each principle, including energy consumption, emissions, water use, waste, employee diversity, CSR spend, and stakeholder complaints.

• Data is scattered across finance, HR, operations, and sustainability teams with no single source of truth
• Nine principles with dozens of KPIs require cross-departmental coordination
• BRSR Core assurance demands audit trails, data lineage, and version control
• Consultant-led cycles take weeks or months per reporting year
• Mapping internal data to SEBI's prescribed template format is error-prone

• Ingest once, report everywhere: Upload ESG data once and generate BRSR Comprehensive alongside CBAM, ESRS, GRI, and other frameworks
• 120+ India-native templates: Pre-built BRSR Comprehensive template aligned to SEBI's nine principles and three sections
• AI-assisted drafting: First draft generated automatically; human editor reviews and refines before export
• Audit-ready output: Data lineage, version control, role-based access, and evidence linking for BRSR Core assurance
• One-click export: PDF, Word, and XBRL/iXBRL formats where required for SEBI and stock exchange filings

1. Confirm applicability: Verify your company is within the top 1,000 listed entities by market cap and falls under the BRSR mandate
2. Assign ownership: Designate a reporting lead (typically company secretary or sustainability officer) and identify data owners across departments
3. Collect data: Gather KPIs for all nine principles — energy, emissions, water, waste, diversity, CSR, stakeholder complaints, and governance metrics
4. Map to template: Align collected data to BRSR's three-section structure using SustainableX's pre-built template
5. Review and file: Generate the draft, complete internal review and BRSR Core assurance, then export and file as part of your annual report

Factor	BRSR Comprehensive	BRSR Core
Scope	Full nine-principle disclosure across Sections A, B and C	Subset of key quantitative KPIs from Section C
Assurance	Reasonable assurance applies to BRSR Core KPIs, not every BRSR datapoint	Reasonable assurance under SEBI's phased glide path
Applicability	Top 1,000 listed companies by market cap	Top 1,000 listed companies, phased for assurance
Disclosure depth	Quantitative and qualitative across nine principles	Nine core ESG attributes, including GHG, water, energy, waste, diversity, safety and governance
Filing	Part of the annual report	Part of BRSR, with the assurance report alongside