Yes. The BRSR format permits a listed entity already reporting under internationally accepted frameworks such as GRI, SASB, TCFD or Integrated Reporting to cross-reference those disclosures to the corresponding BRSR items rather than restate them, so one measured dataset can serve several reporting audiences.
Entities that already publish a sustainability report often assume the BRSR means preparing everything twice. The format explicitly avoids that.
The cross-referencing permission
The BRSR general disclosures allow an entity preparing sustainability reports under internationally accepted frameworks, such as GRI, SASB, TCFD or Integrated Reporting, to cross-reference those disclosures to the corresponding BRSR items. The requirement is met by pointing to the existing disclosure rather than reproducing it.
Why one dataset can serve several frameworks
The overlap is in the measurement, not the presentation. A single measured indicator, for example Scope 1 and Scope 2 greenhouse gas emissions, water consumption or energy consumption, maps across GRI topic standards, the European Sustainability Reporting Standards used under the EU Corporate Sustainability Reporting Directive, and the ISSB baseline in IFRS S1 and IFRS S2, which builds on the TCFD recommendations. Measure once, then present against each framework.
Where the mapping breaks down
Cross-referencing works cleanly where definitions align and less cleanly where they do not. Boundaries, reporting periods and disaggregation requirements differ between frameworks, and several BRSR Core attributes have no international equivalent at all, including job creation in smaller towns and open-ness of business. Those have to be prepared specifically for the Indian filing.
One boundary worth stating
India has not mandated IFRS S1 or IFRS S2. SEBI uses the BRSR and BRSR Core. Alignment with the ISSB baseline or with TCFD functions for an Indian listed entity as an investor, lender or overseas-customer expectation, not as a domestic legal requirement, and no formal SEBI-to-ISSB mapping should be asserted as law.
Sources: SEBI BRSR Core circular, 12 July 2023
The BRSR guide covers interoperability in full. BRSR reporting services covers reporting against several frameworks from one dataset.