Scope
Top 1,000 listed companies by market capitalisation
India · rule
SEBI Business Responsibility and Sustainability Report (BRSR)
SEBI LODR Regulation 34(2)(f) + May 2021 circular
Penalties
SEBI listing-obligation enforcement
Last verified
2026-08-22
In plain language
What this law does
Annual ESG report structured around the nine NGRBC Principles with ~140 indicators split between Essential (mandatory) and Leadership (voluntary), filed within the annual report.
Formal requirements
What the law requires
Reviewed provisions grouped by practical purpose. Use the official text for the full legal context.
Who and what it covers
Top 1,000 listed companies by market capitalisation (mandatory from FY2022-23)
SEBI BRSR (Business Responsibility and Sustainability Report) — LODR Reg. 34(2)(f)
Key dates
Dictionary termValue ChainThe full sequence of activities that create and deliver value — the analytical unit for footprints, due diligence and accountability.Read the full definition (top 250)
SEBI BRSR (Business Responsibility and Sustainability Report) — LODR Reg. 34(2)(f)
Metrics and KPIs
~140 indicators split into Essential indicators (mandatory) and Leadership indicators (voluntary) per principle
SEBI BRSR (Business Responsibility and Sustainability Report) — LODR Reg. 34(2)(f)
Assurance
Dictionary termBRSR Coresubset of **9 attributes** (incl. GHG footprint incl. Scope 3 intensity, water, waste, energy, employee well-being/safety, gender diversity, POSH complaints, inclusive development, fair business conduct, value-chain disclosures).Read the full definition assessment or Dictionary termAssuranceAn independent engagement designed to increase intended users' confidence in defined sustainability information by evaluating it against suitable criteria and reporting a conclusion.Read the full definition timetable — (FY2023-24: top 150; FY2024-25: top 250; FY2025-26: top 500; FY2026-27: top 1,000) — or "assessment or assurance" per updated SEBI language (2024 amendment introduced "assessment" as a lower-rigour alternative).
SEBI BRSR (Business Responsibility and Sustainability Report) · instrument-level citation
Required documents
BRSR reporting structure — Section A (general disclosures), Section B (management & process), Section C (principle-wise performance against the 9 NGRBC Principles).
SEBI BRSR (Business Responsibility and Sustainability Report) · instrument-level citation
Dictionary
Key terms for this law
Terms with a retained, published connection to this legal source.
- Nine NGRBC Principles (verbatim)SEBI BRSR (Business Responsibility and Sustainability Report)
- BRSR CoreSEBI BRSR (Business Responsibility and Sustainability Report)