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
In forceApplies 2022-04-01
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.
Core obligations
Three-section BRSR (general; management/process; principle-wise performance) against 9 NGRBC principles; Essential indicators mandatory; board responsibility
Dictionary
Terms defined in this law
- Top **1,000 listed companies by market capitalisation** (mandatory from FY2022-23).SEBI BRSR (Business Responsibility and Sustainability Report)
- ~140 indicators split into **Essential indicators** (mandatory) and **Leadership indicators** (voluntary) per principleSEBI BRSR (Business Responsibility and Sustainability Report)
- StructureSEBI BRSR (Business Responsibility and Sustainability Report)
- Nine NGRBC Principles (verbatim)SEBI BRSR (Business Responsibility and Sustainability Report)
- Reasonable assurance" of BRSR CoreSEBI BRSR (Business Responsibility and Sustainability Report)
- BRSR CoreSEBI BRSR (Business Responsibility and Sustainability Report)
- Value chain (top 250)SEBI BRSR (Business Responsibility and Sustainability Report)
Claims
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