Business Responsibility and Sustainability Reporting (BRSR) SEBI Standards

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Securities & Exchange Board of India (SEBI)’s Business Responsibility and Sustainability Reporting (BRSR) standards are nationally recognized third-party endorsement of ESG features in a company. Used by all stakeholders alike, the meeting the standards conveys efficient and high performance operations.

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What Is It SEBI (BRSR)

Introduction Of SEBI (BRSR)

SEBI’s Business Responsibility and Sustainability Reporting (BRSR) framework was crafted to guide listed companies in disclosing their sustainability performance transparently. Modeled after the Global Reporting Initiative (GRI) Standards, this framework necessitates the comprehensive disclosure of environmental, social, and governance (ESG) performance by listed entities.

The key objectives of the BRSR framework are multi-faceted:

1. Promoting Sustainability: Encouraging listed companies to prioritize and integrate sustainable practices into their operations.

2. Improving Sustainability Performance: Providing a structured framework for measuring and managing ESG impacts, aiding companies in enhancing their sustainability practices.

3. Enhancing Transparency and Credibility: Requiring listed companies to furnish stakeholders with detailed information on their sustainability performance, thereby fostering transparency and credibility.

The benefits associated with adopting the SEBI BRSR framework are substantial:

1. Improved Sustainability Performance: Equipping listed companies with a systematic approach to measuring and managing ESG impacts, leading to enhanced sustainability performance.

2. Increased Transparency: Empowering listed companies to elevate transparency levels by sharing comprehensive information about their sustainability endeavors.

3. Enhanced Credibility: Demonstrating a commitment to sustainability through BRSR reporting can bolster a company’s credibility among stakeholders.

4. Reduced Risk: The framework aids in identifying and managing sustainability risks, contributing to overall risk reduction for listed companies.

5. Increased Market Access: Companies adhering to the BRSR framework stand to expand market access by showcasing their dedication to sustainability, appealing to both customers and investors.

In conclusion, SEBI’s BRSR framework serves as a valuable instrument for listed companies dedicated to sustainability. It not only facilitates improvement in sustainability performance but also amplifies transparency, credibility, risk management, and market access for those embracing its principles.

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Criteria and Standards Levels

SEBI’s Business Responsibility and Sustainability Reporting (BRSR) framework establishes specific criteria and standards levels for listed companies, ensuring comprehensive and consistent reporting of their sustainability performance. The key criteria of BRSR encompass materiality, completeness, balance, and comparability.

Materiality: Listed companies are required to identify and disclose material Environmental, Social, and Governance (ESG) issues relevant to their business and stakeholders. This materiality assessment helps prioritize reporting efforts on aspects that significantly impact the organization’s performance, risk profile, and stakeholder interests.

Completeness: Comprehensive reporting is mandated, covering both positive and negative aspects of ESG initiatives, risks, and opportunities. This approach aims to provide a balanced view of a company’s sustainability performance.

Balance: BRSR emphasizes the importance of presenting a balanced representation of a company’s environmental, social, and governance performance. Companies are expected to disclose both achievements and challenges to offer a holistic view of their sustainability journey.

Comparability: To enhance comparability across organizations, SEBI encourages the adoption of globally recognized reporting frameworks like the Global Reporting Initiative (GRI). Aligning with these frameworks allows companies to use standardized indicators and disclosures, facilitating performance comparison and benchmarking against industry peers.

SEBI BRSR Standards Levels:

SEBI has introduced different reporting levels to indicate the extent to which companies have embraced the BRSR framework, providing insights into the maturity of their sustainability practices.

1st Level: Basic disclosure requirements where companies highlight ESG initiatives, policies, and performance in a dedicated section of annual reports or on their websites.

2nd Level: Companies at this level integrate sustainability more deeply into their business strategy and operations. In addition to Level 1 disclosures, they provide comprehensive information on ESG performance, including goals, targets, initiatives, and progress.

3rd Level: The highest reporting level signifies a comprehensive and holistic approach to sustainability. Companies at Level 3 offer detailed disclosures on ESG risks, opportunities, governance practices, stakeholder engagement, and impact assessment.

Benefits of Reporting at Higher Levels:

Reporting at higher BRSR levels offers various benefits, including:

– Enhanced Transparency and Accountability: Demonstrates a commitment to transparency and accountability, fostering trust among stakeholders.

– Improved Stakeholder Engagement: Promotes active stakeholder engagement by providing detailed information on sustainability practices.

– Competitive Advantage: Differentiates companies in the market, attracting socially responsible investors and showcasing environmental and social credentials.

– Risk Mitigation and Value Creation: Facilitates better identification and management of ESG risks and opportunities, contributing to long-term value creation.


SEBI’s BRSR framework sets rigorous criteria and standards levels, promoting comprehensive ESG reporting among listed companies. Adherence to these criteria and reporting at higher levels not only ensures compliance with SEBI regulations but also leads to transparency, stakeholder engagement, risk mitigation, and competitive advantage. Embracing sustainability reporting under the BRSR framework reflects a commitment to responsible business practices and contributes to the broader goal of sustainable development.

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Different SEBI (BRSR) Certifications

In this section, we will delve into diverse certification programs aimed at helping companies augment their sustainability reporting practices, meet regulatory mandates, and underscore their dedication to responsible business conduct. These certifications furnish a structured framework and recognized standards to steer companies in effectively reporting their environmental, social, and governance (ESG) performance.

GRI Standards Certification:

The Global Reporting Initiative (GRI) extends a widely acknowledged certification program rooted in its comprehensive sustainability reporting framework. GRI Standards Certification offers companies a systematic approach to reporting their ESG performance, aligning with global best practices. This certification serves as tangible evidence of a company’s commitment to transparency, accountability, and sustainable development. By embracing the GRI Standards, companies can elevate the quality and credibility of their sustainability reporting, facilitating stakeholders in comprehending their ESG impacts.

CDP (formerly Carbon Disclosure Project) Certification:

The CDP, a prominent global organization, specializes in gauging and revealing companies’ environmental impacts, particularly carbon emissions. CDP provides certification programs evaluating a company’s climate change-related risks, opportunities, and performance. Participation in the CDP reporting process and attaining certification showcases a company’s endeavors to manage and diminish its carbon footprint, adapt to climate change risks, and enhance overall environmental performance.

(Sustainability Accounting Standards Board) Certification:

SASB furnishes industry-specific sustainability accounting standards that empower companies to recognize, manage, and report on financially material sustainability factors. SASB certification aids companies in aligning their sustainability reporting with industry-specific performance indicators, boosting comparability and enabling stakeholders to assess their ESG performance more effectively. SASB-certified companies spotlight their dedication to transparent and industry-relevant sustainability reporting.

ISO 26000 Certification:

ISO 26000 is an international standard offering guidance on social responsibility. While not exclusively tailored for sustainability reporting, ISO 26000 certification underscores a company’s commitment to responsible and ethical business practices. It encompasses various aspects of social responsibility, including human rights, labor practices, community involvement, and environmental stewardship. Earning ISO 26000 certification signifies a company’s pledge to sustainable business conduct beyond mere reporting, contributing to its overall reputation and fostering stakeholder trust.

Benefits of Certification:

Securing certifications linked to SEBI’s BRSR delivers numerous advantages for companies striving to refine their sustainability reporting practices and engage stakeholders effectively. Key benefits include:

Credibility and Trust: Certifications validate a company’s sustainability initiatives externally, enhancing credibility and building trust with stakeholders such as investors, customers, and communities.
Regulatory Compliance: SEBI’s BRSR framework encourages companies to embrace recognized reporting standards. Certifications demonstrate compliance with regulatory requirements, shielding companies from penalties or reputational risks tied to non-compliance.
Enhanced Reporting Quality: Certifications offer structured frameworks and guidelines for sustainability reporting, aiding companies in enhancing the quality and consistency of their ESG disclosures. This leads to more meaningful and reliable information for stakeholders.
Competitive Advantage: Certifications set companies apart in the marketplace, highlighting their commitment to responsible business practices. Certified companies can attract socially responsible investors, customers, and partners, gaining a competitive edge in sustainability-driven industries.


Certifications associated with SEBI’s Business Responsibility and Sustainability Reporting provide companies with a structured framework and recognized standards to elevate their sustainability practices and underscore their commitment to responsible business conduct. GRI Standards Certification, CDP Certification, SASB Certification, and ISO 26000 Certification offer valuable avenues for companies seeking to refine their ESG reporting, gain credibility, and meet regulatory requirements. Through these certifications, companies showcase their commitment to transparency, accountability, and sustainable development, contributing to a more responsible and sustainable business landscape.

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SEBI (BRSR) Registration and Rating Procedure

In this section, we will delve into the step-by-step process for companies to register for the Business Responsibility and Sustainability Reporting (BRSR) framework established by the Securities and Exchange Board of India (SEBI). This framework is designed to foster responsible business conduct and encourage companies to disclose their environmental, social, and governance (ESG) performance. Let’s explore the detailed procedure for registration and obtaining a sustainability rating to showcase a company’s dedication to sustainability.

Registration Process:

The registration process for SEBI’s BRSR comprises the following steps:

1st Step: Eligibility Check – Companies must ensure they meet SEBI’s eligibility criteria for BRSR reporting, including factors such as market capitalization, turnover, and industry classification.

2nd Step: BRSR Registration – Companies interested in participating need to register on SEBI’s designated portal, providing information about their organization, including financial details, sustainability policies, and practices.

3rd Step: Verification and Submission – After registration, companies typically undergo a verification process to validate the accuracy of provided information. Upon verification, they can submit their sustainability report following SEBI’s reporting guidelines.

Sustainability Rating Procedure:

SEBI’s BRSR framework also includes a sustainability rating procedure, involving the following steps:

1st Step: Data Collection – Companies collect relevant data related to their ESG performance, covering environmental impacts, social initiatives, corporate governance practices, and stakeholder engagement.

2nd Step: Report Preparation – Based on collected data, companies prepare a comprehensive sustainability report following SEBI’s reporting guidelines, demonstrating their commitment to responsible business practices.

3rd Step: Rating Agency Engagement – Companies may engage with SEBI-recognized sustainability rating agencies to assess their sustainability performance, transparency, and disclosure practices.

4th Step: Rating Evaluation – The rating agency evaluates the company’s sustainability report and assigns a rating based on predetermined criteria, reflecting its performance relative to industry peers.

5th Step: Disclosure of Rating – Once assigned, companies disclose the sustainability rating in their annual reports or other designated platforms, allowing stakeholders to evaluate their sustainability performance.

Benefits of Registration and Rating:

Participating in SEBI’s BRSR process provides several benefits for companies:

Enhanced Credibility and Transparency: BRSR registration and a sustainability rating demonstrate a commitment to transparency and responsible business conduct, enhancing credibility among stakeholders.

Compliance with Regulatory Requirements: Participation ensures compliance with regulatory requirements, promoting responsible business practices.

Competitive Advantage: A favorable sustainability rating differentiates a company in the marketplace, attracting socially responsible investors, customers, and partners.

Stakeholder Engagement: The process fosters better stakeholder engagement by effectively communicating sustainability initiatives.


SEBI’s BRSR registration and rating procedure offer companies a structured framework to disclose their ESG performance, showcasing commitment to responsible business practices. Participation results in enhanced credibility, regulatory compliance, a competitive advantage, and improved stakeholder engagement. Embracing BRSR contributes to building a sustainable and responsible business ecosystem in India.

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SEBI Business (BRSR) Professional Credentials

SEBI, the Securities and Exchange Board of India, has mandated that publicly listed companies in India adhere to the Business Responsibility and Sustainability Reporting (BRSR) framework to disclose their sustainability performance. This framework aligns with the Global Reporting Initiative (GRI) Standards, a globally recognized framework for sustainability reporting.

To ensure compliance with the BRSR framework and GRI Standards, SEBI requires listed companies to obtain sustainability reporting certification from an accredited body. This certification aims to validate that sustainability reports meet the specified criteria.

To qualify for certification, companies must have a designated sustainability professional on their team. A sustainability professional possesses the necessary knowledge and skills to prepare reports according to BRSR and GRI Standards.

There are various pathways to becoming a sustainability professional. One option is to acquire a certification from reputable organizations offering programs such as:

1. GRI Sustainability Reporting Professional (GSP): A global certification developed by the non-profit Global Reporting Initiative.

2. AA 1000 Assurance Professional (AAP): A global certification for assurance professionals, created by Accountability, a non-profit organization promoting sustainability.

3. ISO 26000 Lead Implementer (LIL): An international certification for sustainability professionals offered by the International Organization for Standardization (ISO).

Alternatively, gaining hands-on experience in sustainability reporting is another avenue. This could involve working for a company involved in sustainability reporting or volunteering with organizations dedicated to sustainability issues.

Sustainability professionals are increasingly sought after, with companies recognizing the value they bring in enhancing sustainability performance, ensuring transparency, bolstering credibility, mitigating risks, and expanding market access. If you aspire to a career in sustainability reporting, becoming a certified sustainability professional is a valuable starting point.

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SEBI Business Responsibility and Sustainability Reporting Key Features

SEBI’s Business Responsibility and Sustainability Reporting (BRSR) framework is designed to encourage Indian companies to embrace responsible and sustainable business practices. Within the BRSR registration process, companies must adhere to specific key features to ensure the efficacy and integrity of their reporting. This section delves into the essential components of SEBI’s BRSR registration process.

Materiality Assessment:

The materiality assessment constitutes a pivotal aspect of BRSR registration. Companies are obligated to identify and divulge material sustainability issues that wield a substantial impact on their business and stakeholders. The critical features of materiality assessment in BRSR registration encompass:

a) Identification of Material Issues:

Companies must conduct a thorough assessment to pinpoint material sustainability issues. This involves analyzing factors such as stakeholder expectations, industry-specific risks, and potential impacts on the company’s value chain.

b) Prioritization and Disclosure:

Once identified, companies need to prioritize material issues based on their significance and disclose pertinent information in their BRSR report. The disclosure should offer clear and concise details on the material issues, their impacts, and the company’s approach to managing them.

c) Review and Verification:

Companies are encouraged to conduct an independent review or verification of their materiality assessment to ensure accuracy and reliability. This may entail engaging external experts or sustainability consultants to provide an objective evaluation of the materiality process.

Stakeholder Engagement:

Stakeholder engagement is a pivotal feature of BRSR registration, underscoring the importance of involving relevant stakeholders in the reporting process. Key features of stakeholder engagement in BRSR registration encompass:

a) Identification of Stakeholders:

Companies are mandated to identify and engage with stakeholders who wield significant interest or influence over the company’s sustainability performance. This includes employees, customers, suppliers, local communities, investors, and regulatory bodies.

b) Engagement Mechanisms:

Companies should establish effective mechanisms for stakeholder engagement, such as surveys, consultations, focus groups, or regular dialogues. These mechanisms facilitate the gathering of stakeholder perspectives, addressing concerns, and incorporating feedback into the reporting process.

c) Demonstrating Engagement:

In their BRSR report, companies should transparently disclose the methods used for stakeholder engagement, the key issues discussed, and the actions taken in response to stakeholder feedback. This showcases the company’s commitment to inclusive decision-making and responsiveness to stakeholder interests.

Governance and Management Approach:

SEBI’s BRSR registration underscores the significance of robust governance and management systems to propel sustainable practices within companies. Key features of the governance and management approach in BRSR registration encompass:

a) Board-level Responsibility:

Companies are expected to assign board-level responsibility for sustainability and ensure active oversight of sustainability-related risks and opportunities. This involves integrating sustainability considerations into strategic decision-making processes.

b) Policy and Framework:

Companies should develop and disclose their sustainability policies, frameworks, and management systems, outlining the company’s commitment to sustainable practices, defining roles and responsibilities, and providing guidance on implementation and monitoring.

c) Risk Management:

BRSR registration necessitates companies to assess and disclose sustainability-related risks and establish appropriate risk management mechanisms. This ensures the identification of potential ESG risks, development of mitigation strategies, and monitoring the effectiveness of risk management practices.

d) Performance Monitoring and Reporting:

Companies should establish robust systems for monitoring sustainability performance and reporting progress. This involves setting performance indicators, collecting relevant data, and periodically reporting on key sustainability metrics in their BRSR report.


SEBI’s Business Responsibility and Sustainability Reporting (BRSR) registration process incorporates key features that foster transparency, accountability, and sustainable practices among Indian companies. Materiality assessment, stakeholder engagement, and the governance and management approach are fundamental aspects of BRSR registration, ensuring that companies prioritize material issues, engage stakeholders, and establish effective sustainability governance structures. Adhering to these key features enables companies to contribute to a more responsible and sustainable business ecosystem in India.

Pros and Cons of Implementation

Pros of Implementing SEBI BRSR

1. Improved Sustainability Performance:

  • BRSR facilitates companies in enhancing sustainability by offering a structured approach to measuring and managing ESG impacts.
  • Identification and prioritization of sustainability risks, coupled with goal setting and targeted actions, lead to reduced environmental impact, improved social contributions, and strengthened governance.

2. Increased Transparency:

  • BRSR mandates companies to disclose their sustainability performance, fostering transparency.
  • Information disclosure through sustainability reports or various channels builds trust with stakeholders, enhancing corporate reputation.

3. Enhanced Credibility:

  • Utilizing reputable frameworks like the Global Reporting Initiative (GRI) Standards and ensuring accuracy in reports helps companies bolster their credibility.
  • Demonstrating commitment to sustainability attracts customers, investors, and partners aligned with similar values.

4. Reduced Risk:

  • BRSR aids in identifying and managing sustainability risks, minimizing potential negative impacts on environmental, social, or economic performance.
  • Proactive risk management reduces the likelihood of adverse consequences.

5. Increased Market Access:

  • By showcasing commitment to sustainability, companies can appeal to customers and investors for whom sustainability is a priority.
  • Meeting evolving stakeholder expectations can broaden market access.

Cons of Implementing SEBI BRSR

1. Increased Cost:

  • BRSR implementation may escalate business costs, particularly burdensome for small and medium-sized enterprises (SMEs).
  • The necessity to collect and report sustainability data can be financially demanding.

2. Increased Time Commitment:

  • Preparing sustainability reports, mandated by BRSR, can be time-consuming, especially for companies unfamiliar with sustainability reporting.
  • The additional time commitment may strain operational efficiency.

3. Complexity:

  • – BRSR implementation can be intricate due to compliance requirements, posing challenges for companies, particularly SMEs, to adopt and integrate into their operations.

4. Lack of Comparability:

  • Comparing BRSR reports can be challenging as companies may employ diverse methodologies and frameworks for reporting sustainability performance.
  • This lack of comparability hinders stakeholders’ ability to make meaningful comparisons.

5. Potential for Greenwashing:

  • BRSR reports may be susceptible to greenwashing, where companies exaggerate sustainability achievements to improve their public image.
  • Misleading stakeholders can lead to reputational damage and erode trust.

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ESG Standards and Certifications

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Do you have any questions?

Looking for information on SEBI (BRSR)? Look no further! We have compiled a list of frequently asked questions to guide you through the world of Business Responsibility and Sustainability Reporting (BRSR) mandated by the Securities and Exchange Board of India (SEBI).

SEBI, the Securities and Exchange Board of India, introduced BRSR, which stands for Business Responsibility and Sustainability Reporting. It is a framework aimed at promoting responsible and sustainable business practices among listed companies.

BRSR reporting offers several benefits, including enhanced corporate reputation, improved risk management, attraction of socially responsible investors, and better alignment with global sustainability standards.

All companies listed on the Indian stock exchanges, including the BSE and NSE, are required to comply with the BRSR framework.


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