With rising expectations around ESG transparency, companies in India are now required, or encouraged to disclose sustainability performance through SEBI’s BRSR framework. Whether you are submitting your first report or building on past disclosures, the process can feel detailed and at times overwhelming. But with the right systems and a structured approach, it becomes a valuable opportunity rather than a regulatory burden.
This step-by-step guide walks you through the BRSR reporting process, from setting boundaries to submitting your report, and shows how an ERP for Sustainability™ like Klimates can make the entire journey more seamless and confident.
What Is BRSR and why It matters
BRSR, or Business Responsibility and Sustainability Reporting, is India’s official ESG disclosure format for listed companies. Mandated by SEBI for the top 1,000 listed entities by market capitalisation starting FY 2022–23, with full rollout for the top 1,000 by FY 2026–27. It may also be extended in a lighter version to unlisted companies based on turnover and net worth
The BRSR framework is based on nine principles of responsible business conduct and covers a wide range of ESG themes, from emissions and energy use to employee well-being, supply chain sustainability, product responsibility, and board governance. Done well, BRSR helps companies strengthen investor confidence, benchmark ESG performance, and prepare for global sustainability standards such as CDP, CSRD, and SBTi.
How BRSR reporting works
BRSR must be filed alongside the annual report and submitted to stock exchanges in PDF and XBRL formats.
The reporting structure includes:
Section A: General disclosures Section B: Management and Process disclosuresSection C: Principle wise performance consisting of mandatory and leadership-level ESG metrics across nine themesWhile some questions are marked as voluntary, completeness and transparency are increasingly rewarded by investors, analysts, and rating agencies.
Practical steps to prepare your BRSR report
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Step 1 : Review the requirements
Start by accessing SEBI’s BRSR template and detailed guidance notes. Identify whether your company falls under the standard or BRSR Core format. Take time to review the structure and expectations of each section, and understand which indicators are mandatory. If your business has multiple subsidiaries or operations, determine which entities fall within your reporting boundary. This early clarity will save time later.Klimates lets you onboard multiple entities and facilities, assign access by function or location, and create consolidated or stand alone reports.
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Step 2 : Define Boundaries and Assign Roles
Clearly define your reporting scope. Will you report consolidated data for the group or only standalone figures? What are the applicable geographies and functions? At the same time, assign roles across internal teams. BRSR touches finance, HR, operations, procurement, sustainability, legal, and more. Appoint a disclosure lead, set up collaborators and reviewers, and align timelines.Klimates functions like an ERP, with user roles, real-time progress tracking, and controlled access for contributors, reviewers, and approvers.
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Step 3 : Identify what data you need
The BRSR includes a wide range of ESG topics, from GHG emissions to gender diversity, board practices, product lifecycle impacts, and grievance redressal. Some indicators require disaggregated data or multi-year trends. Map each question to a data owner and if need be to a functional reviewer. Review what data is readily available, what needs to be structured better, and where new tracking systems may be required. Even if you cannot fully disclose a metric today, explain what progress you are making to improve it.Klimates comes preloaded with BRSR-aligned data forms for all questions helping you collect the right data in the right format from the start.
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Step 4 : Centralise Data Management
Data for BRSR often sits in silos, across emails, Excel sheets, HR systems, and internal trackers. This can create inconsistencies and delays during reporting season. Use a centralised platform to manage the entire process. With Klimates, all GHG and ESG data is housed in one place, linked to the source, timestamped, and audit-ready. You can track which fields are complete, which are under review, and which still need input. This ensures consistency, reduces manual errors, and simplifies internal and external reviews.
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Step 5 : Engage Internal Teams Early
The success of your BRSR depends on timely collaboration across functions. Finance will provide energy and resource data. HR will own diversity and social metrics. Legal and compliance teams will handle governance sections. Reach out early and explain the business value of BRSR.Klimates supports this process with internal data requests, role based dashboards, and reminders so teams stay aligned and nothing falls through the cracks.
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Step 6 : Coordinate with External Stakeholders
BRSR Core places a strong emphasis on disclosures that go beyond your own operations and includes your value chain. This requires proactive coordination with suppliers, vendors, and other value chain partners. The goal is not just data collection but building transparency and traceability across your ecosystem.Klimates makes this easier by offering collaborative data exchange tools. You can invite vendors, collect structured responses, and even guide them through basic carbon accounting using Klimates’ built-in supplier workflows. Every data point from external contributors is stored with audit logs and assurance tags, ensuring you maintain data quality without endless follow-ups.
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Step 7 : Draft Responses with Clarity and Consistency
Use plain language in your narrative responses. Back your claims with data and avoid generic statements. For quantitative fields, clearly define boundaries, units, and methodologies used. Do not skip voluntary fields, explain progress or intent wherever applicable.Klimates provides contextual guidance within the platform, last year’s responses for comparison, and validation rules to catch missing or inconsistent entries before finalisation. All supporting documents, source data, and coordination records, including supplier inputs and internal sign-offs are maintained in one centralized workspace. This makes it easy to trace back every claim to its source, share access with reviewers or auditors, and ensure consistency across your entire report.
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Step 8 : Finalize, approve and submit
Once the draft report is complete, route it for internal review and approval. Depending on your governance structure, this may include senior leadership or board-level clearance. Timely and complete submissions help avoid red flags and build long-term reporting credibility.
BRSR as a strategic opportunity
Whether this is your first submission or your third, BRSR is more than a regulatory formality. It reflects your company’s ability to manage ESG risks with intention, communicate progress transparently, and meet stakeholder expectations with credibility. A thoughtful BRSR also becomes the foundation for future disclosures under CDP, CSRD, or global sustainability indices, setting you up for long-term alignment with global standards.
True leadership goes beyond just reporting. It requires a structure that centralises ESG data across your organisation, intelligence that turns that data into insight, and action that drives measurable outcomes. The companies that treat BRSR not just as a compliance task but as a strategic opportunity are the ones better equipped to lead, transparently, responsibly, and ahead of the curve.
Streamline your BRSR disclosures with Klimates Sustainability Reporting
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