Environmental, Social, and Governance (ESG) reporting has moved from the periphery to the centre of corporate disclosure in India. With SEBI mandating the Business Responsibility and Sustainability Report (BRSR) for the top 1,000 listed companies, understanding and implementing robust ESG reporting is no longer optional.

What is BRSR?

The Business Responsibility and Sustainability Report replaced the earlier Business Responsibility Report (BRR) and represents a significant step forward in India’s sustainability disclosure framework. It requires companies to report on nine principles covering:

  • Environmental stewardship and resource management
  • Product responsibility and consumer protection
  • Employee wellbeing and human rights
  • Community development and CSR impact
  • Governance structures and ethical conduct

Key Challenges

Despite the clear regulatory mandate, many organisations face practical challenges in implementing BRSR:

  • Data collection: ESG metrics span operations, supply chains, and communities — gathering reliable data at this scale requires new systems and processes
  • Materiality assessment: Identifying which ESG issues are most relevant to the company and its stakeholders demands structured engagement
  • Assurance readiness: As BRSR assurance becomes more common, companies need to ensure their ESG data meets the same rigour as financial reporting

Building a Robust Framework

Companies that approach BRSR as a compliance exercise miss a significant opportunity. The most forward-thinking organisations are using ESG reporting as a catalyst for:

  1. Strategic alignment — connecting sustainability metrics to business strategy
  2. Risk identification — using ESG data to surface emerging risks before they materialise
  3. Stakeholder trust — building credibility with investors, regulators, and communities through transparent disclosure

The Path Forward

ESG reporting in India is evolving rapidly. The introduction of BRSR Core for value chain reporting, discussions around mandatory assurance, and growing investor focus on sustainability metrics all point in one direction: ESG is becoming integral to how companies operate, report, and create long-term value.

For leaders and boards, the message is clear — invest in ESG infrastructure now, and you invest in your organisation’s resilience and relevance.