BRSR Reporting Format: Sections, Structure & Disclosures Explained

The BRSR reporting format is the standardised structure that listed companies in India use to disclose their environmental, social and governance performance to the Securities and Exchange Board of India (SEBI). It organises sustainability disclosures into three sections and a focused set of assured metrics, so that investors can compare one company against another on a like-for-like basis.

SEBI introduced Business Responsibility and Sustainability Reporting (BRSR) to replace the earlier Business Responsibility Report, moving from narrative statements to quantitative, evidence-backed data. For sustainability and finance teams, getting the format right is the difference between a clean filing and a scramble at year end.

This guide walks through the BRSR format section by section, explains the BRSR Core, and shows how reporting software turns a complex disclosure into a repeatable process.

What is the BRSR reporting format?

The BRSR reporting format is a prescribed template, issued by SEBI, that sets out exactly what ESG information a company must disclose and in what order. Rather than letting each company decide how to present its sustainability story, the format fixes the structure so that disclosures are consistent across the market.

It is built on the nine principles of the National Guidelines on Responsible Business Conduct, and it forms part of the company's annual report. Because the data is filed with the stock exchanges, it becomes part of the public record that analysts, lenders and rating agencies draw on.

Who must report using the BRSR format?

BRSR is mandatory for the top 1,000 listed companies by market capitalisation, applicable from financial year 2022 to 2023. Companies below that threshold may file voluntarily, and many choose to, because customers and investors increasingly ask for the same disclosures regardless of size.

If your company sits just outside the top 1,000 today, it is worth preparing early. Market capitalisation moves, and the cost of building the data foundation is far lower when it is done ahead of a mandate rather than under one. For a fuller view of thresholds and timelines, see our overview of BRSR reporting.

The structure of the BRSR format: Sections A, B and C

The BRSR format is divided into three sections. Each builds on the one before, moving from basic facts about the business to detailed performance against every principle.

Section A: General disclosures

Section A captures the identity of the business. It covers corporate details, the products and services offered, operations across locations, the number of employees and workers, and basic holding and subsidiary information. This section sets the context a reader needs before interpreting the performance data that follows.

Section B: Management and process disclosures

Section B asks how responsible conduct is governed. It records the policies the company has adopted for each principle, the oversight in place at board and management level, and the processes used to put those policies into practice. In effect, it tests whether sustainability commitments are backed by real governance rather than intent alone.

Section C: Principle-wise performance

Section C is the heart of the format. It reports quantitative and qualitative performance against each of the nine NGRBC principles, from ethics and transparency through to employee wellbeing, human rights, environmental impact and customer value. This is where most of the data-gathering effort sits, because each principle carries its own indicators and evidence requirements.

BRSR Core: The Assured Format

Within the wider format sits the BRSR Core, a defined set of key performance indicators that require reasonable assurance from an independent assurance provider. The Core focuses on intensity-based metrics such as greenhouse gas emissions, energy and water use, waste, and aspects of the value chain.

SEBI is phasing assurance in by size, with the largest companies first and the requirement broadening over subsequent years. Because the Core must stand up to third-party scrutiny, the underlying data needs a clear audit trail. Our guide to BRSR Core assurance covers what assurers look for, and implementing BRSR Core across your supply chain explains how to extend that rigour to suppliers.

How to prepare the BRSR format, step by step

Preparing the format is less about writing and more about collecting and verifying data. A reliable sequence looks like this.

1. Map the data points: List every metric the format requires across Sections A, B and C, and identify who owns each one.

2. Collect from source: Gather figures from finance, HR, operations and facilities, with evidence attached to each data point.

3. Validate and reconcile: Check the numbers against prior years and against the source documents, and resolve gaps before they reach the report.

4. Assure the Core: Share the BRSR Core KPIs with your assurance provider and close any findings.

5. File: Format the disclosure, sign off internally, and file with the exchanges alongside the annual report.

Done in spreadsheets, this process is slow and error-prone, and it repeats every year. This is where a dedicated tool earns its place. If you are weighing options, our guide to the best BRSR reporting software compares what to look for.

Common challenges with the BRSR format, and how software helps

Three problems come up again and again. The first is scattered data, where figures live in dozens of spreadsheets across teams and locations. The second is weak evidence, where a number exists but the document behind it cannot be found at assurance time. The third is version control, where the report changes hands so often that no one is sure which figure is final.

Purpose-built software addresses each one. It centralises data collection, attaches evidence to every data point, keeps a single source of truth, and produces the disclosure in the SEBI format with the BRSR Core ready for assurance. The result is a faster filing and a cleaner audit trail.

How Oren can help

Oren's BRSR reporting solution gives Indian listed companies one place to manage the entire format. The platform centralises ESG data across the value chain, maintains an evidence trail for every disclosure, and prepares the BRSR Core for reasonable assurance, so your team can focus on performance rather than paperwork.

•      Automated collection across business units and suppliers

•      Evidence and audit trail attached to each data point

•      Disclosures aligned to the SEBI BRSR format and BRSR Core

•      Expert support from ESG specialists through the reporting cycle

Key takeaways on the BRSR reporting format

The BRSR format standardises ESG disclosure for India's largest listed companies through three sections, Section A for general disclosures, Section B for management and process, and Section C for principle-wise performance against the nine NGRBC principles.

Within it, the BRSR Core defines the KPIs that need reasonable assurance, with the requirement phasing in by company size. The format itself is straightforward to follow. The real work is collecting clean, evidence-backed data year after year, which is where reporting software changes the economics of compliance.