What Is This Module For?
The ESG module helps listed companies prepare their Business Responsibility and Sustainability Report (BRSR) — mandatory under SEBI's LODR (Amendment) Regulations 2021.
Which Law Requires This?
- SEBI Circular dated 10 May 2021 — BRSR is mandatory for the top 1,000 listed companies by market capitalisation from FY 2022–23.
- SEBI Circular dated 12 July 2023 — BRSR Core (with third-party assurance) mandatory for top 150 companies from FY 2023–24; top 250 from FY 2024–25; top 500 from FY 2025–26; top 1,000 from FY 2026–27.
BRSR Structure
The BRSR covers 9 principles aligned with the National Guidelines for Responsible Business Conduct (NGRBC): Ethics, Product Responsibility, Employee Wellbeing, Stakeholder Engagement, Human Rights, Environment, Policy Advocacy, Inclusive Growth, and Value Chain Responsibility.
Step-by-Step Guide
- Go to ESG Reporting in the sidebar.
- Enter your company profile for BRSR — sector, number of employees, plants/locations, turnover.
- Complete each of the 9 NGRBC principle sections — dcomply provides the standard SEBI questions with guidance notes.
- Enter quantitative KPIs — energy consumption, water withdrawal, GHG emissions (Scope 1 and 2), waste generated.
- Generate the BRSR PDF/Excel in SEBI's prescribed format for inclusion in your Annual Report.
Common Mistakes to Avoid
- Treating BRSR as a tick-box exercise — SEBI is increasingly scrutinising BRSR disclosures for accuracy. Inaccurate data is a regulatory risk.
- Not collecting underlying data — GHG emissions and energy data must be measured, not estimated. Start collecting data 12 months before you need to report.
Frequently Asked Questions
Q: What is BRSR Core?
A: BRSR Core is a subset of 49 key performance indicators from the full BRSR that require mandatory third-party assurance for larger listed companies.