ESG & BRSR Mandates
The Business Responsibility and Sustainability Reporting framework required by SEBI.
BRSR Applicability Checker
Is your Indian entity required to file a BRSR report?
- Top 1000 Listed Companies Mandatory
- Value Chain (Suppliers to Top 250) Applicable (Scope 3)
- Private Unlisted Subsidiaries Voluntary
Mandatory ESG Disclosures
The Securities and Exchange Board of India (SEBI) has mandated the Business Responsibility and Sustainability Report (BRSR) for the top 1,000 listed entities. While foreign private subsidiaries are not directly mandated, they are increasingly caught in the Scope 3 emissions reporting net of their listed Indian clients.
The BRSR Core
To combat greenwashing, SEBI introduced 'BRSR Core' which requires reasonable assurance (external audit) on specific KPIs like GHG footprint, water consumption, and gender diversity. This forces supply chain partners to maintain rigorous, verifiable ESG data.
Implications for Sourcing
Foreign entities sourcing from India must ensure their vendors comply with local environmental laws (State Pollution Control Board consents) and minimum wage codes, as global ESG frameworks (like the EU's CSDD) directly link parent company liability to supplier compliance in India.
Research Index
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