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NSE-SES Integrated Guide to BRSR
Date: June 2022
According to the amended SEBI (Listing Obligations and Disclosure Requirements) Regulations, the existing Business Responsibility Report (BRR) shall be replaced by a more detailed and comprehensive Business Responsibility & Sustainability Report (BRSR) in two phases, to be prepared in a prescribed format specified by the SEBI. The first phase effective from FY2021-22 is voluntary and the second phase effective from FY2022-23 is mandatory for the top 1000 companies. To help the listed entities in understanding the updated disclosure requirements and concepts associated with the new format of the BRSR, National Stock Exchange of India (NSE), in association with Stakeholder Empowerment Services (SES), has conceptualised 38 sector-specific integrated guides to BRSR format. These comprehensive guides provide detailed explanation of each parameter in the format and the objective for such disclosures, along with an elaborate guidance on how to measure and report such parameters.
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