What is ESG reporting?
ESG reporting is the structured disclosure of a company’s performance on Environmental, Social and Governance factors — from emissions and resource use to employee welfare, community impact and board accountability. It helps investors, regulators and stakeholders judge a company’s sustainability and long-term risk.
India’s framework: BRSR
In India, ESG disclosure is governed by SEBI’s Business Responsibility and Sustainability Reporting (BRSR) framework, introduced in May 2021 and made mandatory from FY 2022-23 for the top 1,000 listed companies by market capitalisation. BRSR replaced the earlier Business Responsibility Report.
What BRSR covers
- Section A — general disclosures about the company and its operations
- Section B — management and process disclosures, mapped to the National Guidelines on Responsible Business Conduct (NGRBC)
- Section C — performance against the nine NGRBC principles, split into Essential and Leadership indicators
BRSR Core and assurance
SEBI also introduced BRSR Core — a defined set of key ESG indicators requiring independent assurance, phased in from the top 150 companies (FY 2023-24) progressively to the top 1,000 (FY 2026-27). Reports are filed in both PDF and machine-readable XBRL format.
Why it matters
Beyond compliance, credible ESG reporting improves access to capital, strengthens reputation, and prepares companies for value-chain and global disclosure expectations.
Key takeaways
- ESG reporting discloses environmental, social and governance performance
- In India it follows SEBI’s BRSR framework
- Mandatory for the top 1,000 listed companies since FY 2022-23
- BRSR Core adds assured KPIs, phased in through FY 2026-27