BRSR Lite: Requirements, Timeline and How to Prepare

BRSR Lite is a simplified version of SEBI's Business Responsibility and Sustainability Report designed for smaller listed companies and organizations that want to adopt ESG reporting voluntarily without the full burden of BRSR Comprehensive. It retains the core structure of general disclosures, management and process disclosures, and principle-wise performance disclosures, but with a reduced set of key performance indicators and no mandatory reasonable assurance requirement. Companies can graduate from BRSR Lite to Comprehensive as they grow or move into the top 1,000 by market cap.

• Smaller Indian listed companies not covered by the top 1,000 market cap threshold
• Companies voluntarily adopting ESG disclosure before becoming mandatory filers
• Subsidiaries of listed groups preparing for future BRSR Comprehensive applicability

BRSR Lite covers the same nine ESG principles as BRSR Comprehensive — ethics and transparency, sustainable goods and services, employee well-being, stakeholder engagement, human rights, environment, policy advocacy, inclusive growth, and customer value — but with fewer quantitative KPIs and simplified qualitative disclosures. The three-section structure (general disclosures, management and process disclosures, principle-wise performance disclosures) is preserved in a lighter format.

• Smaller teams often lack dedicated sustainability or ESG personnel
• Data sits in spreadsheets across multiple departments with inconsistent formats
• Without a template, mapping internal metrics to SEBI's BRSR structure is time-consuming
• No audit trail or version control makes year-over-year comparison difficult
• Companies risk missing SEBI filing deadlines embedded in annual report cycles

• Ingest once, report everywhere: Enter ESG data once and generate BRSR Lite alongside CBAM, ESRS, GRI, and other frameworks
• Pre-built BRSR Lite template: SEBI-aligned structure with guided fields for simplified disclosures
• AI-assisted drafting: Auto-generate the first draft from uploaded data; edit and export without starting from a blank screen
• Audit trail: Data lineage and version history even where reasonable assurance is not mandatory
• One-click export: PDF, Word, and XBRL/iXBRL formats for annual report inclusion

1. Determine eligibility: Confirm your company qualifies as a smaller listed entity or voluntary adopter under SEBI's BRSR framework
2. Assign a reporting owner: Identify who will coordinate data collection — typically the company secretary, finance head, or operations lead
3. Gather ESG data: Collect information across the nine principles, focusing on available metrics rather than exhaustive data
4. Complete the template: Map data to SustainableX's BRSR Lite template using AI-assisted drafting to fill gaps
5. Review, export, file: Conduct internal review, export to PDF/Word/XBRL, and include in your annual report filing

Factor	BRSR Lite	BRSR Comprehensive
Applicability	Smaller listed companies; voluntary adopters	Top 1,000 listed companies by market cap
Assurance	Not mandatory	Reasonable assurance required
KPI depth	Reduced set across nine principles	Full quantitative and qualitative KPIs
Structure	Three sections, simplified	Three sections, comprehensive
Growth path	Can graduate to Comprehensive	Mandatory ongoing filing