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Is BRSR Reporting a Catalyst for Change or Compliance Burden?

ESG reporting has rapidly evolved over the years, with frameworks gaining widespread traction globally. In India, ESG reporting began in 2009 with the introduction of Corporate Social Responsibility (CSR) guidelines and has since undergone significant transformation. One of the most notable advancements is the Business Responsibility and Sustainability Reporting (BRSR) framework, initiated by the Securities and Exchange Board of India (SEBI).  

Is BRSR merely a compliance requirement or a powerful tool for corporate sustainability and investor confidence? This blog explores the key challenges, benefits, and strategies for effective BRSR implementation while highlighting how ESG reporting software can streamline the process.  

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What is BRSR Reporting?

BRSR is the primary sustainability reporting framework for Indian public companies, ensuring transparency and standardization in ESG disclosures. It applies to the top 1000 listed companies by market capitalization, compelling them to disclose their ESG performance data in a structured manner.  

BRSR is built upon three fundamental sections:  

  • Section A: General Disclosures – Basic corporate details such as products, employee strength, and geographical presence.  
  • Section B: Management and Process Disclosures – Information on corporate policies and governance in alignment with National Guidelines on Responsible Business Conduct (NGRBC).  
  • Section C: Principle-wise Performance Disclosures – Assessment based on nine key ESG principles, with essential and voluntary indicators covering aspects like emissions, social responsibility, and corporate governance.  

By aligning with globally recognized ESG frameworks such as the UN Sustainable Development Goals (SDGs), BRSR enhances comparability, helping investors make well-informed decisions.  

Is BRSR a Burden or an Opportunity?

Implementing BRSR reporting is undoubtedly challenging. Companies face hurdles such as:  

  • Limited ESG awareness among employees and leadership.  
  • Lack of efficient data collection pipelines to track sustainability metrics.  
  • High initial costs associated with technology, training, and third-party audits.  
  • Ambiguous guidelines may result in inconsistent reporting.  
  • Frequent regulatory updates lead to compliance confusion. 

 

However, despite these challenges, BRSR offers significant benefits:  

  • Investor Confidence – Transparent reporting fosters trust and attracts sustainable investment.  
  • Operational Efficiency – ESG risk profiling leads to better resource allocation and efficiency.  
  • New Opportunities – Drive business growth by attracting ESG-aligned investors, accessing sustainable markets, and securing contracts with eco-conscious partners. 
  • Long-term Profitability – Sustainable businesses tend to outperform competitors, ensuring long-term financial gains.  

Strategies for Effective BRSR Implementation

To successfully integrate BRSR reporting, businesses must adopt a structured approach:  

  • Develop an ESG Charter – Clearly define sustainability goals and integrate them into corporate strategy.  
  • Conduct Materiality Assessments – Identify the most critical ESG factors relevant to the business.  
  • Engage Stakeholders – Gather insights from employees, customers, and investors to align reporting with expectations.  
  • Implement Standard Operating Procedures (SOPs) – Establish clear processes for data collection and verification.  
  • Invest in ESG Technology – Use software solutions to automate reporting and enhance accuracy.  
  • Conduct Pre-Assurance Checks – Validate data before submission to prevent inconsistencies.  
  • Engage Third-Party Auditors – Ensure credibility through independent assurance.
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The Role of an ESG Reporting Tool

A cutting-edge ESG reporting software enables organizations in sustainability reporting through: 

  1. Easy Data Consolidation: Collects and collates quantitative and qualitative data from multiple sources efficiently.
  2. Organizational Hierarchy Management: Facilitates data collection across subsidiaries, departments, and business units while enabling standalone and consolidated reporting with role-based access control.
  3. Value Chain Assessment: Gathers supplier insights via surveys, calculates Scope 3 emissions (Tier 1 & Tier 2), and evaluates vendors on sustainability risks.
  4. Alignment with Global Standards: Ensures compliance with frameworks like GRI, SASB, TCFD, BRSR, and ESRS while identifying high-risk suppliers.
  5. Flexible Data Integration: Supports multiple input methods, including direct entry, Excel uploads, and automated data extraction.
  6. AI/ML Capabilities: Extracts and processes relevant data from handwritten text, PDFs, and other unstructured sources with minimal manual effort.
  7. Automated Report Generation: Instantly produces disclosure reports in Excel, PDF, or XBRL formats with dynamic report-building features.
  8. Regulatory Updates & Compliance: Provides access to regulatory update services to stay aligned with evolving disclosure requirements.

Future Outlook: The Evolving BRSR Landscape

As sustainability regulations continue to evolve, businesses must stay ahead of emerging trends. The International Organization of Securities Commissions (IOSCO) emphasizes the need for standardized ESG reporting, signaling a future of more interconnected global sustainability frameworks. Companies that proactively adapt to these changes will be best positioned for long-term growth and investment.  

Conclusion

  • BRSR is more than just a compliance mandate; it is a strategic asset that can drive sustainable business growth. While challenges exist, the right strategies and tools can transform BRSR from a compliance burden into a competitive advantage.  

    For organizations looking to streamline their reporting, our ESG reporting software provides an all-in-one solution. With automated data tracking, compliance assurance, and insightful analytics, businesses can enhance transparency, improve investor relations, and drive long-term sustainability.  

    Ready to simplify your BRSR reporting process? Contact us today to explore how our ESG reporting software can help your organization achieve compliance and sustainable success. 

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About the author

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Rajagopal Kannan

Director – Projects & Value Chain at SAM Corporate LLC

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Rajagopal Kannan is the Director of Projects & Value Chain at SAM Corporate LLC, leading ESG, risk management, and sustainability initiatives. With over 20 years of experience, including a decade in banking and financial risk, he specializes in credit structuring, Basel II & III, ISO 31000, COSO ERM, internal audit, and regulatory compliance under CBUAE, DFSA, ADGM, and SCA.

His current focus lies in ESG integration, climate and sustainability risk management, and value chain sustainability. A GRI-certified Sustainability Professional and GARP-certified SCR holder, he also holds multiple global credentials including PRM®, GRCP, GRCA, CRCMP, CBiiiPro, CSM, and CISI Level 3.

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