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Practice · BRSR & Sustainability Reporting
What does SEBI's BRSR framework require of listed companies?
SEBI's Business Responsibility and Sustainability Report (BRSR) framework has converted sustainability disclosure into assurance-grade reporting for India's largest listed entities. We help clients build the legal and data scaffolding behind credible ESG reports.
Covers SEBI's BRSR framework for listed entities in India.
Overview
A defensible reporting architecture.
SEBI mandates BRSR for the top-1,000 listed entities by market capitalisation, with the BRSR Core sub-set of KPIs subject to reasonable assurance on a phased basis, and ESG disclosures for the value chain introduced on a comply-or-explain footing for the top listed entities. The BRSR architecture is the disclosure layer that operationalises India's broader sustainable- development priorities tracked by NITI Aayog's SDG India Index.
Our practice focuses on the legal substrate of credible ESG reporting under SEBI's framework: disclosure controls, evidence trails, contractual flow-down to upstream and downstream value- chain partners, assurance scope negotiation and anti-greenwashing review of sustainability claims in offer documents, websites and product marketing.
Capabilities
What we do.
What does our BRSR and reporting work cover?
- BRSR Core gap assessment and roadmap
- Disclosure controls and internal evidence framework
- Value-chain ESG data agreements and contractual flow-down
- Reasonable assurance scope and engagement negotiation
- Anti-greenwashing review of website, marketing and offer documents
- Board reporting on BRSR risk and disclosure positions
- ESG disputes arising from disclosure (SEBI, shareholder)
- ESG disclosure integration with annual report and AGM materials
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Discuss this topic with our BRSR team.