Environmental, Social and Governance (ESG) reporting describes how a business affects the environment and society and how it is governed. In India, SEBI requires the top 1,000 listed companies by market capitalisation to publish a Business Responsibility and Sustainability Report (BRSR) with their annual report.
A subset of key indicators, known as BRSR Core, is subject to reasonable assurance for the largest listed companies, phased in over several years. Unlisted companies are not required to file a BRSR, but large customers increasingly ask their suppliers for ESG data.
Key points
- BRSR applies to the top 1,000 listed companies
- BRSR Core indicators need assurance, phased in by size
- Covers energy, emissions, water, waste, employees and governance
- Suppliers may be asked for data by listed customers
- This guide is general information only
General information. This topic is explained for general knowledge only. It is not a description of services offered by the firm.
General information only, not professional advice. Section references are to the Income-tax Act, 1961; corresponding provisions of the Income-tax Act, 2025 apply from 1 April 2026. Thresholds and dates may change by notification.
