BRSR Guide - Business Responsibility & Sustainability Report Guide

It is an Integrated BRSR Guide created in association with NSE (National Stock Exchange). This guide provides guidance on BRSR Reporting and BRSR questions which are Mapped to Five Global Reporting Frameworks – GRI, TCFD, SASB, SDG, CDP. Since, ESG relevance differs from Industry to Industry, 39 Unique Guides are prepared based on 38 SASB Sub-Sectors and a Sector agnostic Guide.

Regulatory Change in Sustainability Disclosures

As per the amended SEBI (Listing Obligations and Disclosure Requirements) Regulations, the existing Business Responsibility Report (BRR) is proposed to be replaced by a more detailed and comprehensive Business Responsibility & Sustainability Report (BRSR) in two phases, a voluntary phase effective from FY 21-22 and a mandatory phase for the top 1000 companies effective from FY-22-23 as per the prescribed format specified by SEBI.

Integrated Guides to BRSR – The Need

In order to better aid the listed entities in understanding the updated disclosure requirements & sensitizing them to the concepts associated with the new format requirements, Stakeholders Empowerment Services (SES) in association with National Stock Exchange (NSE), has conceptualised 38 sector specific integrated guides to the BRSR format, along with a sector agnostic integrated guide. These comprehensive guides explain each and every parameter of the format, its objective for such disclosure, along with detailed guidance on how to measure and how to disclose for such parameter.

Integrated Guides to BRSR – Unique Features

  • 38 Unique Guides based on 38 Sub-sectors of Sustainability Accounting Standards Board (SASB), along with a sector agnostic integrated guide
  • Mapped to SEBI’s Standardized Industry Classification System
  • Mapped to Five Global Reporting Frameworks (GRI, SDG, TCFD, CDP & SASB)
  • Guidance based on Proprietary SES ESG Model
  • Guidance on reporting disclosures on 3 Steps of Excellence:
    • Mandatory Disclosures (Essential BRSR Indicators)
    • Voluntary Disclosures (Leadership BRSR Indicators)
    • Sector Specific Disclosures (As per Global Best Practices)

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SES has developed an Online web-based platform where in the Company can fill all its BRSR related data and generate its BRSR Report seamlessly online. Please Click here to know more.