BRSR Reporting Format
Complete Guide & Software
The Business Responsibility and Sustainability Report (BRSR) is India's mandatory ESG disclosure format for top 1000 listed companies. Here's exactly what the format requires — and how to automate it.
Top 1000
Listed companies mandated
9
Principles to report
Principle 6
Covers carbon & environment
FY 2022–23
Mandatory since
BRSR Format Structure
ASection A: General Disclosures
- Company details & CIN
- Products/services overview
- Number of locations
- Employee data
- Holding/subsidiary structure
BSection B: Management & Processes
- BRSR governance
- Policy framework
- Third-party assurance
- Stakeholder engagement
- Material topics
CSection C: Principle-Wise Performance
- Principle 1: Business ethics
- Principle 2: Product sustainability
- Principle 3: Employee wellbeing
- Principle 4: Stakeholder responsiveness
- Principle 5: Human rights
- Principle 6: Environment & Carbon
- Principle 7: Policy advocacy
- Principle 8: Inclusive growth
- Principle 9: Customer responsibility
Principle 6: Environment & Carbon Disclosures
These fields in the BRSR format require GHG Protocol-compliant carbon accounting data. ZeroCarbon calculates all of these automatically.
How ZeroCarbon Automates the BRSR Format
Auto-calculate Scope 1, 2, 3
Enter your activity data once. ZeroCarbon applies India-specific emission factors to generate all required GHG values.
SEBI-aligned BRSR outputs
The platform maps calculated data directly to the BRSR disclosure format fields — no manual mapping required.
One-click PDF generation
Generate your BRSR-ready carbon disclosure with full methodology notes, audit trail, and third-party assurance support.
Year-on-year comparison
Track and display year-on-year GHG intensity improvements as mandated by BRSR's Essential Indicators.
Export Excel & PDF format
Download in the SEBI BRSR template format or embed data into your annual report workflow.
BRSR Format: Frequently Asked Questions
What is the BRSR reporting format?
The BRSR (Business Responsibility and Sustainability Report) format is a standardized ESG disclosure framework mandated by SEBI for India's top 1000 listed companies by market capitalization. It is organized into Section A (company overview), Section B (management and processes), and Section C (principle-wise performance), which has 9 Principles. Principle 6 covers Environmental responsibility and requires Scope 1, Scope 2, and Scope 3 GHG emissions disclosure.
Who needs to file a BRSR report?
The top 1000 listed companies by market capitalization on NSE and BSE are mandated to file a BRSR report with SEBI annually as part of their Annual Report. From FY 2022-23, BRSR reporting became mandatory for these companies. SEBI has also introduced BRSR Core for enhanced disclosures. Companies voluntarily filing are also encouraged to follow the same format for credibility.
What emissions data is required in the BRSR format?
Under BRSR Principle 6 (Essential Indicators), companies must disclose: Total Scope 1 emissions (in metric tonnes of CO2 equivalent), Total Scope 2 emissions (in metric tonnes CO2e), and an indication of Scope 3 emissions. For BRSR Core (Leadership Indicators), more granular Scope 3 category breakdown is required. All emissions should follow GHG Protocol Corporate Standard methodology.
What is BRSR Core and how does it differ from standard BRSR?
BRSR Core was introduced by SEBI in 2023 to raise the bar on ESG disclosures and enable third-party assurance. It requires Key Performance Indicators (KPIs) with external assurance for the top 150 listed companies (expanding gradually). BRSR Core includes more rigorous Scope 3 category breakdowns, water intensity metrics, and supply chain disclosures — all of which ZeroCarbon's BRSR reporting software handles automatically.
How can I automate my BRSR report generation?
ZeroCarbon's BRSR reporting software automatically calculates Scope 1, 2 and 3 emissions using India-specific GHG Protocol emission factors, populates the SEBI BRSR format template, and generates a downloadable PDF report with full methodology notes and audit trail. You input your activity data once, and the software generates your BRSR-ready carbon disclosure in minutes — no consultants, no manual spreadsheets.
Automate Your BRSR Report Today
India's only carbon accounting platform purpose-built for the BRSR format. No consultants, no manual spreadsheets.