All frameworks
India Regulation
BRSR & BRSR Core
Business Responsibility and Sustainability Report
The Business Responsibility and Sustainability Report, mandated by SEBI for listed entities in India. BRSR Core sharpens it with prescribed KPIs, comparability and assurance requirements, moving disclosure from narrative to evidence.
Purpose
To establish structured, comparable sustainability disclosure for India's listed entities, replacing the earlier Business Responsibility Report with a principle-based framework.
Scope & applicability
Mandatory for listed entities in India as prescribed by SEBI. BRSR Core applies a defined set of KPIs and assurance requirements to companies in scope.
Who it affects
Listed entities in India, with BRSR Core requirements phased in for the largest filers.
Key requirements & principles
Principle-based disclosure across environmental, social and governance topics, with BRSR Core adding prescribed KPIs, defined measurement boundaries, and third-party assurance of the Core disclosures.
Practical implications
Reporting shifts from narrative to evidence. Disclosures must trace back to documented data and methodology, and the evidence trail needs to be in place before the assurance engagement rather than during it.
How Planetary Plus can help
Related frameworks
Planetary Plus helps organisations meet this framework through implementation. Where independent assurance or certification is required, it is delivered by accredited third parties; we help you reach the point where that step is straightforward.