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Report of the Committee on Business Responsibility Reporting



In the report, the Committee recommends a new two-format reporting framework called ''Business Responsibility and Sustainability Report (BRSR)''. The Business Responsibility and Sustainability Report (BRSR) provides guidelines for the preparation of Business Responsibility Reporting for listed and unlisted companies in India. The Committee’s new Framework takes into consideration the global developments in non-financial sustainability reporting, which increasingly require businesses to be responsible and sustainable towards the environment and society.







Issuer (type)

Ministry of Corporate Affairs (Government)

Instrument type


Disclosure instrument


Geographical scope


Mandatory or voluntary


Text analysis

    • Low 0.39%
    • Low 0.04%
    • E focus: climate change, conservation, deforestation, degradation, emissions, energy, environment, forests, ghg emissions, greenhouse gas, hazardous waste, land use, pollution, recycling, renewable energy, resource efficiency, resource use, restoration, soil, solid waste, sustainable agriculture, waste, water, water quality, water use, wetlands, biodiversity
    • S focus: compensation, data privacy, discrimination, diversity, forced labour, gender equality, human capital, human rights, intellectual property, social impacts, value creation, children
    • G focus: bribery, business reporting, corruption, esg reporting, financial reporting, accountability
    • SDG 1: No Poverty, SDG 2: Zero Hunger, SDG 3: Good Health and Well-being, SDG 4: Quality Education, SDG 5: Gender Equality, SDG 6: Clean Water and Sanitation, SDG 7: Affordable and Clean Energy, SDG 8: Decent Work and Economic Growth, SDG 9: Industry Innovation and Infrastructure, SDG 10: Reduced Inequality, SDG 11: Sustainable Cities and Communities, SDG 12: Responsible Consumption and Production, SDG 13: Climate Action, SDG 14: Life Below Water, SDG 15: Life on Land, SDG 16: Peace Justice Strong Institutions, SDG 17: Partnerships to achieve the SDGs
    • Administrative services, Agriculture, Finance, Management, Manufacturing, Professional services, Retail trade, Transportation