BRSR Verification Services
Raise the bar for ESG disclosures in India with support for BRSR, BRSR Core, and selected ESG disclosure requirements.
Standard Overview
What is BRSR?
Business Responsibility and Sustainability Reporting (BRSR) is India's structured ESG disclosure framework for listed entities. It helps organizations report environmental, social, and governance performance in an investor-relevant format.
BRSR is mandatory for the top 1,000 listed entities, with BRSR Core expanding through a phased glide path. It supports stronger transparency, governance accountability, and data-backed sustainability communication.
Business Responsibility and Sustainability Report
Support Your BRSR Journey
For listed entities, BRSR is now a critical reporting framework that helps communicate environmental, social, and governance performance in a structured and investor-relevant format.
BRSR is mandatory for the top 1,000 listed entities from FY 2022–23. BRSR Core follows a glide path from top 150 entities in FY 2023–24 to top 1,000 by FY 2026–27.
Why You Need BRSR
SEBI has put in place a phased BRSR Core framework for larger listed entities: top 150 (FY 2023–24), top 250 (FY 2024–25), top 500 (FY 2025–26), and top 1,000 (FY 2026–27).
Value-chain ESG disclosures for top 250 listed entities are currently voluntary from FY 2025–26, and any related assessment or assurance is also voluntary unless SEBI updates the framework.
Practical takeaway: even where legal applicability is phased or voluntary, organizations increasingly need reliable ESG data, stronger controls, and better evidence trails.
What Most People Know
The Benefits of BRSR Reporting
Enhanced Business Value
BRSR reporting strengthens your organization’s value proposition by demonstrating commitment to sustainable and responsible business practices.
Access to Capital Investment
Clear ESG disclosures can improve confidence among ESG-conscious investors, lenders, and financial stakeholders.
Lowered Risk
BRSR helps identify and manage risk across operations, subsidiaries, supply chains, and investment portfolios.
Enhanced Corporate Governance
Structured reporting improves oversight, accountability, policy maturity, and decision-making at leadership level.
Talent & Investor Confidence
A strong sustainability narrative supports employer branding, stakeholder confidence, and long-term market trust.
BRSR Reporting: Why It Matters
BRSR is no longer just a disclosure exercise. It is a business discipline linking sustainability performance with governance quality, risk visibility, investor communication, and operational accountability.
- • What are we measuring?
- • What evidence supports the numbers?
- • Are disclosures consistent across the reporting boundary?
- • Can data withstand third-party review?
Mandatory Verification
Mandatory Verification
*Indicative, not exhaustive
Electricity consumption, water usage, and air emissions
Human rights commitments, minimum and fair wages
Parental benefits and employee accessibility
Anti-corruption, anti-bribery, and conflict-of-interest policies
Eurocert Advantage
Benefits of BRSR Verification from Eurocert SA
Support for green-credit-related disclosures and underlying evidence, where relevant to engagement scope.
BRSR verification can be aligned with recognized ESG frameworks such as TCFD, GRI, or CDP based on client need.
Experienced review approach by qualified professionals with relevant ESG, audit, compliance, and governance experience.
Our Approach
How Eurocert SA Assist & Work
Essential & Leadership Indicators
Verification support for mandatory Essential Indicator (EI) disclosures and voluntary Leadership Indicator (LI) disclosures.
Scores and Structured Outputs
Verification support for Transition/Parivartan Score, Combined Score, Core Transition/Parivartan Score, and Core Combined Score.
In addition, Eurocert SA is competent to assess and verify your:
A — General Disclosures
Comprehensive verification of general organizational disclosures and reporting.
B — Management & Process Disclosures
Including Leadership & Governance frameworks and management processes.
C — Individual Verification
Detailed verification across specific ESG parameters and indicators.
Individual Verification Scope
We are offering above services on behalf of Eurocert S.A — a Pan-European Certification body operating from Athens with global reach.
Technical FAQ
Frequently Asked Questions
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Start Your BRSR Journey
Our ESG and sustainability experts are ready to guide your organization through BRSR verification and compliance.