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An Integrated Guide to BRSR


According to the amended SEBI (Listing Obligations and Disclosure Requirements) Regulations, the existing Business Responsibility Report (BRR) shall be replaced by a more detailed and comprehensive Business Responsibility & Sustainability Report (BRSR) in two phases, a voluntary phase effective from FY2021-22 and a mandatory phase for the top 1000 companies effective from FY2022-23 in a prescribed format specified by the SEBI.

To help the listed entities in understanding the updated disclosure requirements and concepts associated with the new format of the BRSR, National Stock Exchange of India (NSE), in association with Stakeholder Empowerment Services (SES), has conceptualised 38 sector specific integrated guides to the BRSR format. These comprehensive guides provide detailed explanation of each parameter in the format and the objective for such disclosures, along with an elaborate guidance on how to measure and report such parameters.

Unique Features

  • Specific guides for 38 sub-sectors of Sustainability Accounting Standards Board (SASB), along with a sector agnostic integrated guide
  • Mapped to SEBI’s Standardized Industry Classification System
  • Mapped to five Global Reporting Frameworks (GRI, SDG, TCFD, CDP & SASB)
  • Guidance based on proprietary SES ESG Model
  • Guidance on reporting disclosures for three Steps of Excellence:
    • Mandatory Disclosures (Essential BRSR Indicators)
    • Voluntary Disclosures (Leadership BRSR Indicators)\
    • Sector Specific Disclosures (As per Global Best Practices)
S. No. Sectors Guide
1 Air Transportation Download
2 Alternative Energy Download
3 Apparel & Textiles Download
4 Automobiles Download
5 Beverages Download
6 Biotechnology & Pharmaceuticals Download
7 Capital Markets Download
8 Chemicals Download
9 Coal Download
10 Construction Materials Download
11 Consumer Discretionary Products Download
12 Consumer Goods Retail Download
13 Consumer Services Download
14 Corporate & Retail Banking Download
15 Food Download
16 Food & Beverage Retail Download
17 Forestry & Paper Download
18 Health Care Providers Download
19 Health Care Retail Download
20 Hospitality & Recreation Download
21 Industrials Download
22 Infrastructure Download
23 Insurance Download
24 Internet Media & Services Download
25 Land Transportation Download
26 Marine Transportation Download
27 Media Download
28 Medical Technology Download
29 Metals & Mining Download
30 Oil & Gas Download
31 Real Estate Download
32 Restaurants Download
33 Semiconductors Download
34 Technology Download
35 Telecommunications Download
36 Tobacco Download
37 Utilities Download
38 Waste Management Download
39 Sector Agnostic Download
Updated on: 07/07/2022
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