India BRSR Reporting Software
Make BRSR Reporting More Connected with Native AI and Agentic AI
EcoActive helps listed companies manage BRSR and BRSR Core reporting through one governed, AI-native environment connecting ESG data, BRSR Core KPIs, energy and emissions information, value chain data, targets, evidence, review, approvals, assessment or assurance readiness, and final reporting. Agentic AI helps support information reuse, gap identification, consistency checks, evidence review, and workflow coordination while professional judgment remains under human control.
What is BRSR?
The Business Responsibility and Sustainability Report (BRSR) is SEBI’s sustainability reporting framework for listed entities in India.
BRSR is mandatory for the top 1,000 listed entities by market capitalization and forms part of the annual report.
The framework is based on the nine principles of the National Guidelines on Responsible Business Conduct and includes general disclosures, management and process disclosures, and principle-wise performance disclosures.
Official source: SEBI BRSR Framework
Who Must Report Under BRSR and BRSR Core?
| Requirement | Applicability | Current Position |
|---|---|---|
| BRSR | Top 1,000 listed entities by market capitalization | Mandatory |
| BRSR Core – FY 2023–24 | Top 150 listed entities | Applicable |
| BRSR Core – FY 2024–25 | Top 250 listed entities | Applicable |
| BRSR Core – FY 2025–26 | Top 500 listed entities | Applicable |
| BRSR Core – FY 2026–27 | Top 1,000 listed entities | Applicable from FY 2026–27 |
| Value Chain ESG Disclosures | Top 250 listed entities | Voluntary from FY 2025–26 |
| Value Chain Assessment/Assurance | Top 250 listed entities where value chain disclosures are prepared | Voluntary from FY 2026–27 |
BRSR Core is a focused subset of BRSR containing selected ESG KPIs. Applicable entities are required to obtain third-party assessment or assurance of the specified parameters in accordance with SEBI’s applicable framework and glide path.
Official source: SEBI BRSR Core Framework
BASIC REQUIREMENTS
What Does BRSR Require?
General Disclosures
Management and Process Disclosures
Principle-Wise Performance
BRSR Core KPIs
Assessment or Assurance
Value Chain Disclosures
AI-Native BRSR Reporting
EcoActive uses native AI and Agentic AI to assist with repeatable reporting activities such as prior-period review, information reuse, gap identification, consistency checks, evidence review, disclosure preparation, and workflow coordination.
Professional judgment, regulatory interpretation, assessment or assurance decisions, review, and final approval remain subject to human control.
Explore EcoActive Agentic AI.
HOW IT WORKS
Manage BRSR Reporting in Eight Steps
1. Determine Reporting Scope
Establish BRSR and BRSR Core applicability, reporting entity, financial year, business units, assessment or assurance requirements, and whether voluntary value chain disclosures will be prepared.
2. Start With Existing Data or Build Your Reporting Baseline
If BRSR or ESG information already exists, bring forward relevant disclosures, metrics, policies, methodologies, and supporting evidence.
For first-time reporters, establish the reporting baseline by identifying required data, owners, source information, supporting documents, and reporting gaps.
3. Map Data to BRSR Requirements
Connect BRSR requirements with underlying data, evidence, owners, reviews, and disclosures.
BRSR Requirement → Data → Evidence → Review → Disclosure
EcoActive’s ESG Disclosure Management capability helps keep quantitative and narrative information connected throughout the reporting process.
4. Manage BRSR Core KPIs
Organize applicable BRSR Core metrics together with methodologies, calculations, source information, supporting documentation, and ownership.
5. Manage Energy, Emissions, and Environmental Data
Connect environmental disclosures with underlying energy and emissions information.
EcoActive’s Energy Management capability helps manage energy consumption, sources, energy mix, intensity, and supporting evidence.
6. Connect Value Chain Information
For companies preparing voluntary value chain disclosures, connect upstream and downstream partners with ESG information, relevant KPIs, evidence, and reporting responsibilities.
7. Validate and Prepare for Assessment or Assurance
Maintain data ownership, source information, calculation records, methodologies, supporting evidence, review comments, approval workflows, version history, and traceable changes.
This helps assessment or assurance begin from an established reporting record rather than requiring supporting evidence to be reconstructed at the end.
8. Generate the BRSR and Carry Information Forward
Bring approved ESG information and narrative disclosures together within a controlled reporting process and retain relevant data, evidence, methodologies, and responsibilities for subsequent reporting periods
Why Choose EcoActive for BRSR Reporting?
01
End-to-End BRSR Reporting
Manage requirements, ESG data, BRSR Core KPIs, disclosures, review, and final reporting in one governed environment.
02
BRSR Core Management
Keep applicable KPIs connected with methodologies, calculations, evidence, ownership, and review.
03
Assessment and Assurance Readiness
Maintain a traceable reporting record from source information through final disclosure.
04
Value Chain Management
Organize relevant upstream and downstream ESG information for voluntary value chain reporting.
05
Energy and Emissions Management
Connect energy consumption, emissions information, methodologies, and supporting evidence with BRSR environmental disclosures.
06
ESG Target Management
Connect targets with KPIs, baselines, actual performance, and reported progress through EcoActive ESG Targets.
07
AI-Native Architecture
Use AI as part of the reporting process while maintaining human oversight and governance.
08
Governed Disclosure Management
Keep data, narratives, evidence, workflows, review, and approvals connected throughout the reporting cycle.
09
Reporting Continuity
Reuse approved data, evidence, methodologies, and reporting structures across future BRSR reporting periods.
Frequently Asked Questions About BRSR Reporting
Who needs to report under BRSR
The top 1,000 listed entities by market capitalization are required to include BRSR in their annual reports.
What is BRSR Core?
BRSR Core is a focused subset of BRSR containing selected ESG KPIs that are subject to third-party assessment or assurance for applicable entities.
Who does BRSR Core apply to in FY 2026–27?
BRSR Core extends to the top 1,000 listed entities by market capitalization from FY 2026–27.
Is BRSR Core assurance mandatory?
Applicable entities must obtain third-party assessment or assurance of the specified BRSR Core parameters in accordance with the applicable SEBI requirements.
Is BRSR value chain reporting mandatory?
No. Value chain ESG disclosures are voluntary for the top 250 listed entities from FY 2025–26.
Can EcoActive support first-time BRSR reporters?
Yes. First-time reporters can establish a reporting baseline by defining required data, owners, evidence, and workflows, while returning reporters can reuse and update prior-period information.
Can EcoActive support BRSR Core assessment or assurance readiness?
Yes. EcoActive keeps KPIs connected with source data, calculations, methodologies, evidence, review, and approvals to support assessment or assurance preparation.
Build a Repeatable BRSR Reporting Process
Bring BRSR requirements, ESG data, BRSR Core KPIs, value chain information, energy and emissions data, evidence, review, and assessment or assurance readiness together in one AI-native platform.