Summary
Business Responsibility and Sustainability Reporting (BRSR) by listed entities 2021 is a set of guidelines developed by the Securities and Exchange Board of India (SEBI) to promote sustainability reporting among listed companies in India. The BRSR guidelines require listed companies to disclose their sustainability performance and provide information on how they manage environmental, social, and governance (ESG) risks and opportunities. The guidelines cover several key areas, including governance and ethics, environmental sustainability, social sustainability, human rights, and stakeholder engagement. The guidelines are mandatory for the top 1000 listed companies in India, based on market capitalization, and compliance is required starting from the financial year 2022-23. The guidelines provide a framework for companies to report on their sustainability performance in a structured and standardized manner.