BRSR Reporting Requirements India 2026: The Complete Corporate Compliance Guide

SEBI's Business Responsibility and Sustainability Reporting (BRSR) framework has become the defining ESG compliance requirement for Indian listed companies. As of FY 2025-26, the top 1,000 listed entities must file BRSR disclosures, with the top 250 companies subject to mandatory third-party assurance under BRSR Core. For compliance officers, sustainability heads, and CFOs across India, understanding BRSR requirements is no longer optional — it directly affects market credibility, investor confidence, and regulatory standing.

Who Must File BRSR in 2026?

SEBI mandates BRSR filing for the top 1,000 listed companies by market capitalisation. The framework replaced the older Business Responsibility Report (BRR) and applies across all sectors — manufacturing, IT, pharmaceuticals, FMCG, textiles, banking, energy, and more. Companies outside the top 1,000 can file voluntarily, and many are choosing to do so to attract ESG-focused capital and prepare for eventual mandatory inclusion.

BRSR Core: Mandatory Assurance for Top 250 Companies

BRSR Core is a subset of the BRSR framework that focuses on 42 Key Performance Indicators (KPIs) requiring independent third-party verification. Starting FY 2024-25, the top 250 listed companies must obtain reasonable assurance on these KPIs. SEBI has signalled plans to extend BRSR Core to all 1,000 entities by 2027, making early preparation essential for mid-cap and emerging companies.

The Nine Principles of BRSR Reporting

The BRSR framework is structured around nine principles derived from the National Guidelines on Responsible Business Conduct (NGRBC). These cover business ethics and transparency, product lifecycle sustainability, employee wellbeing and human rights, stakeholder engagement, environmental stewardship, policy advocacy, inclusive growth, community development, and customer value. Each principle requires specific disclosures, quantitative metrics, and leadership-level accountability.

Key Sections of the BRSR Report

A complete BRSR report consists of three main sections. Section A covers general disclosures — company details, products, operations, employees, and CSR activities. Section B addresses management and process disclosures — policies, governance structures, and stakeholder engagement mechanisms for each of the nine principles. Section C contains the principle-wise performance disclosures, which are the most data-intensive, requiring specific metrics on GHG emissions, energy consumption, water usage, waste management, workforce diversity, safety incidents, and supply chain responsibility.

How BRSR Connects to Global Frameworks

BRSR does not exist in isolation. Indian companies with global operations or international investors must also consider alignment with the EU's Corporate Sustainability Reporting Directive (CSRD), the Task Force on Nature-related Financial Disclosures (TNFD), the International Sustainability Standards Board (ISSB) standards, and the Task Force on Climate-related Financial Disclosures (TCFD). A well-structured BRSR compliance programme can serve as the foundation for meeting multiple international disclosure requirements simultaneously.

Common BRSR Compliance Challenges

The most common challenges companies face include fragmented data collection across departments, lack of standardised GHG accounting methodologies, difficulty obtaining supply chain ESG data for value chain disclosures, insufficient internal expertise on sustainability metrics, and the cost of third-party assurance. Companies in manufacturing, pharmaceuticals, textiles, and FMCG sectors face particularly complex reporting requirements due to their extensive supply chains and environmental footprint.

How C² Helps You Achieve BRSR Compliance

At C², we provide end-to-end BRSR compliance support — from initial gap analysis and data collection framework design to GHG accounting, report drafting, and third-party assurance coordination through our partner IRCLASS. Our technology-driven approach streamlines the data collection process, reduces reporting cycle times, and ensures your disclosures meet both SEBI requirements and international best practices. Whether you are filing BRSR for the first time or preparing for BRSR Core assurance, our team of ESG specialists can guide you through every step.

Next Steps: Get Your BRSR Readiness Assessment

If your company needs to file BRSR in FY 2025-26 or wants to prepare ahead of the BRSR Core expansion, contact C² for a free BRSR readiness assessment. We will evaluate your current disclosure maturity, identify gaps, and provide a clear roadmap to compliance. Reach out at info@csquare.co.in or call +91 93201 98085 to speak with our ESG advisory team.