BRSR Reporting

BRSR reporting support organises business responsibility and sustainability disclosures with clear ownership of quantitative and narrative information.

Management, sustainability teams and investors working with sustainability data, operational impacts or reporting requirements can use this service to clarify a particular issue. A useful starting question is: “Is every business subject to the same BRSR requirements?” Begin with the facts behind that question rather than assuming that a standard package will resolve it.

The engagement can cover the following workstreams. The proposal specifies which apply to your matter and what evidence or specialist input is needed.

• Assess applicable reporting and assurance scope.
• Map disclosures to data owners.
• Reconcile metrics and supporting evidence.

Start with the records below where available. They help establish the facts before a more specific checklist is agreed.

• Corporate policies.
• Workforce data.
• Environmental measures.
• Prior disclosures.

Provide the relevant entity, transaction or reporting period and any existing notice or deadline. Identify missing or inconsistent records so they can be addressed explicitly.

Reporting applicability and any BRSR Core obligations must be checked for the entity and reporting period.

1. Define the question: assess applicable reporting and assurance scope, using the available corporate policies and the facts you provide.
2. Examine the evidence: map disclosures to data owners. Record unresolved information and the assumptions that affect the analysis.
3. Agree the action: reconcile metrics and supporting evidence. Set the required deliverables, responsible owners and any follow-up or external dependency.

The proposal for BRSR Reporting sets out the analysis, documentation or coordination deliverables and the work you retain. The availability of corporate policies, workforce data, environmental measures and prior disclosures affects readiness and the amount of follow-up needed. Fees and the working schedule are agreed after that initial assessment. Any required independent report, legal representation or authority application is identified as a separate responsibility where relevant.

Use these official resources for the relevant framework. Application to a particular entity, period or jurisdiction requires a separate assessment.

• SEBI: BRSR Core assessment and assurance guidance

• ESG Reporting
• Financial Reporting
• IFRS Reporting
• Financial Reporting Advisory

Share a short summary of your BRSR Reporting requirement and the records already available. BIATConsultant can assess the proposed scope and explain the next steps.

• Request a BRSR Reporting consultation
• About BIATConsultant