BRSR & ESG, made clear for Indian consultants.
Practical guidance on BRSR, SEBI regulation, GHG calculations, and assurance, written for the consultants who file these reports. Cited to SEBI & ICAI, no fluff.
BRSR vs CSRD / ESRS: how India's BRSR maps to European sustainability reporting
BRSR maps topic-for-topic onto the twelve ESRS standards behind the EU's CSRD, and after the 2026 Omnibus reset the live question for every Indian subsidiary and exporter is whether BRSR data can feed an ESRS report. A cited BRSR-to-ESRS crosswalk, and where the two diverge.
Latest insights
Scope 3 for BRSR: how to screen and collect value-chain emissions in India
Scope 3 disclosures across the NSE top 200 are up nearly 59%, and BRSR value-chain reporting is now live for FY 2025-26. Where Scope 3 sits in BRSR, the 15 categories, why the data is so hard to collect in India, and how to screen it honestly without inventing factors.
Report once, score everywhere: mapping BRSR to CDP and EcoVadis
CDP's 2026 disclosure window and EcoVadis scorecards are what every ESG consultant is fielding right now. The useful news: a filed BRSR already carries most of the data. How BRSR Section B and C map onto CDP's modules and EcoVadis's Policies-Actions-Results scoring.
BRSR for steel & metals: BRSR Core, CBAM and CCTS in one place
Steel and metals is the one sector caught by BRSR Core assurance, the EU CBAM and India's CCTS all at once, with a CCTS Form A deadline of 31 July 2026. One practical guide to all three regimes, and the single emissions dataset that feeds them.
How to fill BRSR Principle 6 (Environment): the complete guide
Principle 6 is the heaviest part of BRSR, and where reasonable assurance concentrates. A field-by-field guide to energy, water, GHG, waste and biodiversity disclosures, what each asks, how to answer it, and which filings you can pull from.
How to fill BRSR Principle 1 (Ethics, Transparency & Accountability)
Principle 1 covers governance and business ethics, anti-corruption, fines and penalties, conflicts of interest, related-party transactions and more. A plain-English guide to what each disclosure asks and who in the company actually owns the data.
How to fill BRSR Principle 2 (Sustainable & Safe Goods and Services)
Principle 2 covers sustainable sourcing, product life-cycle impacts, recycled inputs and Extended Producer Responsibility. A plain-English guide to what each disclosure asks, which are manufacturing-only, and how EPR ties back to the plan you already filed with the Pollution Control Board.
More articles
How to fill BRSR Principle 3 (Employee Wellbeing & Safety)
Principle 3 is the largest Essential block in BRSR, 15 disclosures on wages, benefits, retirement cover, training, grievances and workplace safety, split across employees and workers. A guide to what each asks and why the People team owns almost all of it.
How to fill BRSR Principle 4 (Stakeholder Engagement)
Principle 4 is short but foundational: how you identify your key stakeholders, how often you engage each group, and how you reach the vulnerable and marginalised. A guide to answering it well, and to why it underpins your whole materiality assessment.
How to fill BRSR Principle 5 (Human Rights)
Principle 5 covers minimum wages, human-rights training, POSH complaints, grievance mechanisms, discrimination and forced/child labour, plus due diligence across your value chain. A field-by-field guide, with the wage and POSH tables that trip most filers.
How to fill BRSR Principle 7 (Policy Advocacy)
Principle 7 is the shortest in BRSR: your trade-association memberships, any anti-competitive-conduct corrective actions, and the public-policy positions you advocate. A quick guide to answering it transparently without over- or under-disclosing.
How to fill BRSR Principle 8 (Inclusive Growth & Equitable Development)
Principle 8 covers Social Impact Assessments, rehabilitation and resettlement, community grievances, local sourcing and employment, and CSR beneficiaries. A guide to answering it from CSR and procurement records, and to reporting outcomes rather than just rupees spent.
How to fill BRSR Principle 9 (Consumer Responsibility)
Principle 9 covers consumer complaints, product recalls, cyber-security and data-privacy policy, data breaches, and product labelling. A guide to answering it from complaints and product records, and to getting the data-breach and DPDP-Act disclosures right.
BRSR vs GRI: how India's BRSR maps to the GRI Standards
BRSR and GRI overlap heavily but aren't identical. What each covers, where they line up, and how one round of data collection can feed both, with a cited BRSR-to-GRI crosswalk.
BRSR vs IFRS S1 & S2 (ISSB): what maps and what doesn't
The ISSB's IFRS S1 and S2 are becoming the global baseline for sustainability and climate disclosure. How BRSR lines up with them, where the gaps are, and how BRSR data can feed an IFRS S2 climate disclosure, with a cited crosswalk.
What's new in BRSR for FY 2025-26
BRSR Core is now mandatory for the top 500 listed companies. Here's what changed, what's voluntary, and what every consultant should brief their clients on before filing this year.
How to calculate Scope 1 & 2 GHG emissions for BRSR
The P6-E1 disclosure trips up most first-time filers. This guide covers the CEA grid factor, IPCC fuel factors, what 'absolute' emissions means, and the most common calculation mistakes.
BRSR Core vs BRSR Essential: a clear breakdown
"BRSR Core" and "BRSR Essential" confuse almost everyone. Here's exactly what each term means, who it applies to, and what the reasonable assurance requirement actually asks of your client.
5 BRSR disclosures that trip up every manufacturer
After working through dozens of manufacturer filings, these five disclosures consistently generate the most confusion, data gaps, and revision rounds. Here's what to watch for.
CBAM in 2026: what Indian exporters need to know
The EU's Carbon Border Adjustment Mechanism entered its definitive period in January 2026. Indian steel, cement and aluminium exporters now have real reporting obligations, here's what to do.
BRSR applicability: which companies must file and when
Top 1000, top 500, BRSR Core, value chain, the rules layered over three years and the deadlines are now live. Here's a single, clear guide to who must file what for FY 2025-26.
BRSR Core assurance in FY 2025-26: a practical guide for top-500 companies
Reasonable assurance for BRSR Core is now mandatory for India's top 500 listed companies. This guide explains what the 9 KPIs are, what an auditor actually checks, and how to build an assurance-ready data trail.
BRSR data collection: how to get numbers from your client's team
The consultant's actual pain: ESG data lives with five different departments and no one answers emails. This guide covers who owns what, what to ask, and how to stop chasing people manually.
BRSR assurance vs assessment: what SEBI's March 2025 circular changed
SEBI's March 2025 circular introduced 'assessment' as a lighter alternative to reasonable assurance under ISAE 3000. Most consultants don't yet know the difference, or which clients can choose which path.
BRSR for IT services companies: what 'not applicable' really means
IT companies can mark certain manufacturing-related disclosures as 'not applicable', but only the right ones, and only with a clear justification. Here's the field-by-field guide.
BRSR for textile companies: sector guide for FY 2025-26
Textile companies face a double compliance burden in FY 2025-26: BRSR Core assurance and CCTS GHG reporting (BEE deadline: July 31, 2026). This guide covers both, and how they overlap.
BRSR value chain disclosure: voluntary now, mandatory from FY 2026-27
SEBI's March 2025 circular deferred mandatory value chain ESG disclosure to FY 2026-27 and narrowed the scope to partners at 2%+ of purchases/sales. Here's exactly what's required and when.
BRSR water disclosure: how to calculate water withdrawal intensity
P6-E3 requires water withdrawal intensity, but SEBI specifies different denominators for manufacturers (production units) vs service companies (revenue or FTE). Here's the calculation methodology, cited.
CCTS India 2025-26: which 490 companies must comply and what to do
India's Carbon Credit Trading Scheme entered force for seven sectors in early 2026. First verified GHG emission intensity reports are due to BEE by July 31, 2026. Here's who's in scope and what the process looks like.
BRSR materiality assessment: a step-by-step guide for consultants
Only 34% of BSE 100 companies publicly disclose their materiality methodology. This guide walks through a defensible materiality process, stakeholder mapping, impact scoring, and how to document it for BRSR.