What is BRSR?
BRSR is Business Responsibility and Sustainability Reporting, the disclosure framework mandated by India's Securities and Exchange Board for the top 1,000 listed companies by market capitalization. It covers environmental, social and governance performance, including energy consumption, water withdrawal and consumption, and intensity metrics.
What it is
BRSR replaced the earlier Business Responsibility Report. It is organized around the nine principles of India's National Guidelines on Responsible Business Conduct, with essential indicators that are mandatory and leadership indicators that are voluntary.
Environmental disclosures include total energy consumption, energy intensity, water withdrawal by source, water consumption, water intensity, discharge and emissions. SEBI introduced BRSR Core, a subset of key indicators subject to reasonable assurance, phased in for the largest companies, with value chain disclosures following. Check current SEBI circulars for scope and timing.
Who it applies to / where it is used
BRSR applies to the top 1,000 listed entities in India by market capitalization. Manufacturing, pharmaceuticals, real estate, IT services, food and dairy, and infrastructure companies are among those reporting.
How it is measured / what evidence it needs
Assurance of BRSR Core indicators raises the bar for data quality.
- Energy consumption by source, renewable and non-renewable
- Water withdrawal by source and water consumption
- Intensity per rupee of turnover or other physical output
- Emissions and discharge data
- Assurance records for BRSR Core indicators
How Aqueduct helps
Aqueduct supplies energy and water intensity per site from live meters, so the reported numbers rest on measured data.
- Metered energy by site and source through aQ EnergySmart
- Withdrawal by source, consumption and reuse through aQ WaterGuard
- Production or floor area denominators tracked alongside consumption
- Exports through aQ Assurance for the reporting team and assurance provider