BRSR Reporting 2025: What Every Indian Corporate Needs to Know
Meera Patel
12 February 2025 · 6 min read
From FY 2024-25, the Securities and Exchange Board of India (SEBI) requires the top 1,000 listed companies by market cap to file a Business Responsibility and Sustainability Report (BRSR). For many Indian corporates, this is the first time they'll publicly disclose environmental metrics—including Scope 1, 2, and 3 emissions.
BRSR Basics
The BRSR framework covers nine principles of the National Guidelines on Responsible Business Conduct. Principle 7 focuses specifically on environmental sustainability: businesses must assess, disclose, and mitigate their environmental impact.
Carbon removal isn't just about offsetting—it's about demonstrating commitment to India's net-zero trajectory.
Carbon and Climate Disclosure
Companies must report greenhouse gas emissions in tonnes of CO₂ equivalent. The BRSR Core (mandatory for top 150 companies) requires assurance of these disclosures. Voluntary carbon credits and removal investments can be reported as part of climate strategy—with transparent documentation.
Action Items for 2025
1. Conduct a GHG inventory (Scope 1, 2, and 3 where applicable). 2. Set science-based reduction targets. 3. Document any carbon removal or offset investments. 4. Ensure your BRSR is assured by an independent auditor.
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Meera Patel
Climate Economist
Former World Bank consultant. Specializes in carbon pricing and voluntary carbon markets in emerging economies.
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