BRSR REPORTING FORMAT
software guide & compliance specification
Complete technical breakdown of the Business Responsibility and Sustainability Report format mandated by SEBI for India's top listed companies, with automated carbon accounting workflows.
1. BRSR Format Overview & Mandate
The Business Responsibility and Sustainability Report (BRSR) is the standardized ESG reporting framework formulated by the Securities and Exchange Board of India (SEBI). Mandatory for the top 1,000 listed entities by market capitalization, it replaces the older Business Responsibility Report (BRR) with quantitatively rigorous indicators aligned with international frameworks including GRI, SASB, and TCFD.
1,000
Listed Companies
9
National Principles
Principle 6
Carbon & Energy
Mandatory
Annual Filing
2. Sections A, B & C Structure
ASection A: General Disclosures
Corporate Identity Number (CIN), registered office locations, physical facilities, employee and worker counts, turnover, holding/subsidiary entities, and CSR expenditures.
BSection B: Management and Process Disclosures
Board-level sustainability committees, governance policies mapped to National Guidelines on Responsible Business Conduct (NGRBC), grievance mechanisms, and assurance verifications.
CSection C: Principle-Wise Performance Disclosures
Performance indicators across all 9 Principles. Essential Indicators are mandatory for all filers; Leadership Indicators reflect best-in-class voluntary and BRSR Core disclosures.
3. Principle 6: Environmental & Carbon Disclosures
Principle 6 ("Businesses should respect and make efforts to protect and restore the environment") contains the quantitative core of carbon disclosures:
| BRSR Indicator Field | Technical Specification | SEBI Category |
|---|---|---|
| Scope 1 Emissions | Direct GHG in metric tonnes CO2e (diesel gensets, boilers, vehicles) | Mandatory |
| Scope 2 Emissions | Purchased electricity GHG in tCO2e (CEA CO2 Baseline v20) | Mandatory |
| Scope 3 Emissions | Value chain GHG across upstream and downstream categories | Leadership / Core |
| GHG Intensity Ratio | tCO2e per INR crore turnover or physical output metric | Mandatory |
| Reduction Targets | Year-on-year decarbonization milestones and baseline years | Leadership / Core |
| Energy Consumption | Total energy in GJ (renewable vs non-renewable split) | Mandatory |
| Water Withdrawal & Consumption | Volume in kilolitres by source and water stress metrics | Mandatory |
| Waste Generated & Disposed | Hazardous and non-hazardous tonnage with recycling audit | Mandatory |
4. BRSR Core & Reasonable Assurance
SEBI introduced BRSR Core to ensure data integrity and curb greenwashing. It identifies 9 critical Environmental and Social KPIs that require third-party reasonable assurance. Filers must provide auditors with verifiable proof chains, unedited invoices, and calculation factor versions.
5. Automating BRSR Disclosures with ZeroCarbon
ZeroCarbon automates Principle 6 end to end:
Automated Scope 1 & 2 Ingestion
AI OCR reads utility invoices and fuel receipts, applying the latest Central Electricity Authority (CEA) emission factors automatically.
Auditor-Ready Evidence Lineage
Every calculated cell exports with SHA-256 hash seals and direct links to source files, allowing assurance partners to sign off in days.
6. Frequently Asked Questions
What is the BRSR reporting format?
The BRSR is a standardized ESG disclosure format mandated by SEBI for India's top 1,000 listed companies. It is organized into Section A (overview), Section B (management and processes), and Section C (principle-wise performance across 9 Principles).
Who needs to file BRSR reports?
The top 1,000 listed companies by market capitalization on the National Stock Exchange (NSE) and Bombay Stock Exchange (BSE) must submit a BRSR annually as part of their Annual Report.
How does ZeroCarbon automate BRSR filing?
ZeroCarbon ingests utility bills, ERP entries, and fuel logs, applies localized emission factors, maps them directly into SEBI disclosure tables, and exports an audit-ready filing dossier.