Business Responsibility and Sustainability Reporting by listed entities
Mandatory BRSR for the top 1,000 listed entities by market capitalisation from FY 2022-23. The July 2023 circular cites this circular number and date.
Official sourceEcopshub · India BRSR Readiness Checker
Is Your Company Ready for BRSR Reporting?
Assess your company’s BRSR disclosures, sustainability data, evidence and BRSR Core preparedness. Identify critical gaps and receive a prioritised action plan tailored to your organisation.
- No account required
- About 12 minutes
- PDF report after your details
What BRSR is
A SEBI format for listed entities, built on the nine NGRBC principles
Business Responsibility and Sustainability Reporting is how specified listed entities describe governance, environmental and social performance in the annual report. SEBI’s 10 May 2021 circular introduced it. From FY 2022-23 it is mandatory for the top 1,000 listed entities by market capitalisation.
It is not a requirement for every Indian company. Unlisted suppliers may still need organised ESG data because a listed customer asks for it. This assessment separates that practical need from a filing obligation.
Educational self-assessment only. Not legal advice, a SEBI determination, a certification, or a guarantee of compliance. Rules were last reviewed for this tool on 2026-10-13.
What the assessment covers
Six parts, scored separately
The score is a self-assessment. Bands such as “developing readiness” are diagnostic labels, not SEBI categories.
Who must report
Listing status, cohort range and financial year, with a source-linked conclusion. Rankings are not looked up.
BRSR sections A, B and C
General disclosures, management processes, and the nine NGRBC principles. Leadership indicators are not treated as mandatory.
Environmental data
Scope 1 and 2, relevant Scope 3, energy, water, waste and the controls behind them.
Social and governance data
Workforce, safety, human rights, grievances, ethics, consumers and board oversight.
Evidence and BRSR Core
Traceability, review and the Core attributes, including whether assessment or assurance is on the glide path for your year.
Value chain
Customer requests and supplier data, kept separate from the filing conclusion. Current SEBI value-chain disclosure is voluntary for a defined cohort.
Who it is for
Listed issuers, suppliers and teams preparing the file
- Listed companies that may fall in the BRSR cohort
- Listed companies already drafting or publishing a BRSR
- Listed companies checking BRSR Core assessment or assurance timing
- Unlisted companies that receive ESG questionnaires from listed customers
- Companies preparing sustainability disclosures voluntarily
- Sustainability, finance, compliance, procurement and operations teams
Official sources
The rules this tool is configured against
BRSR Core – Framework for assurance and ESG disclosures for value chain
Updated BRSR format for the top 1,000 listed entities from FY 2023-24. BRSR Core assessment or assurance follows a separate glide path, restated in March 2025.
Official sourceMeasures to facilitate ease of doing business with respect to framework for assurance or assessment, ESG disclosures for value chain, and introduction of voluntary disclosure on green credits
Restates the BRSR Core glide path as mandatory assessment or assurance. Value-chain ESG disclosures are voluntary for the top 250 listed entities from FY 2025-26. Value-chain assessment or assurance is voluntary from FY 2026-27. Green-credit disclosure is a voluntary leadership indicator.
Official sourceNational Guidelines on Responsible Business Conduct
Nine principles of responsible business conduct, which structure BRSR Section B and Section C.
Official sourceTwo points are flagged rather than treated as settled: the revised numeric definition of a value-chain partner, and the full current wording of the BRSR Core annexure. The report says so. Re-check the SEBI circular listing before relying on a cohort conclusion.
Nine NGRBC principles
P1. Ethics, integrity and accountability
Businesses should conduct and govern themselves with integrity in a manner that is ethical, transparent and accountable.
P2. Sustainable and safe goods and services
Businesses should provide goods and services in a manner that is sustainable and safe.
P3. Employee well-being
Businesses should respect and promote the well-being of all employees, including those in their value chains.
P4. Stakeholder responsiveness
Businesses should respect the interests of and be responsive to all their stakeholders.
P5. Human rights
Businesses should respect and promote human rights.
P6. Environmental protection
Businesses should respect and make efforts to protect and restore the environment.
P7. Responsible public policy advocacy
Businesses, when engaging in influencing public and regulatory policy, should do so in a manner that is responsible and transparent.
P8. Inclusive growth and equitable development
Businesses should promote inclusive growth and equitable development.
P9. Responsible consumer engagement
Businesses should engage with and provide value to their consumers in a responsible manner.
FAQ
BRSR, BRSR Core and this assessment
What is BRSR?
Business Responsibility and Sustainability Reporting is SEBI’s reporting format for listed entities, structured around the nine principles of the National Guidelines on Responsible Business Conduct. SEBI’s 10 May 2021 circular introduced it. From FY 2022-23 it is mandatory for the top 1,000 listed entities by market capitalisation, not for every Indian company.
Does every Indian company have to publish a BRSR?
No. The mandatory cohort is the top 1,000 listed entities by market capitalisation. Other listed entities may report voluntarily. Unlisted companies do not have this direct filing obligation, although a listed customer may still ask them for ESG or emissions data.
What is BRSR Core?
BRSR Core is a subset of BRSR key performance indicators. SEBI’s 12 July 2023 circular introduced it. From FY 2023-24 the top 1,000 listed entities use the updated BRSR format. A separate glide path requires assessment or assurance of BRSR Core: top 150 in FY 2023-24, top 250 in FY 2024-25, top 500 in FY 2025-26 and top 1,000 in FY 2026-27. The 28 March 2025 circular restated that path and allows assessment or assurance rather than requiring the earlier “reasonable assurance” wording.
Are value-chain ESG disclosures mandatory?
Under the 28 March 2025 circular, ESG disclosures for the value chain are voluntary for the top 250 listed entities from FY 2025-26. Assessment or assurance of those disclosures is voluntary from FY 2026-27. The earlier comply-or-explain timetable in the July 2023 circular is not the current rule. Customer requests can still create a practical data need for suppliers.
What does the readiness score mean?
It is a self-assessment on a 0–100 scale across disclosure, environmental data, social and governance data, evidence, BRSR Core and value chain. Bands such as “developing readiness” are EcopsHub diagnostic labels, not SEBI categories. The score is not a compliance rating, certification or assurance opinion.
Does this tool verify our market-capitalisation rank?
No. You select a cohort range. The tool does not connect to NSE or BSE ranking files. If the range is an estimate, or you are not sure, the result says further verification is required.
Will my answers be stored on a server?
Assessment answers stay in this browser tab (session storage) so you can go back and refresh during the session. They are not written to an EcopsHub database. Contact details are required to download the PDF. That form sends only the lead fields you submit, not the full questionnaire.
Confirm the latest circular on the SEBI circular listing. This page is not a substitute for that check.
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