The BRSR is arranged in three sections: Section A for general disclosures, Section B for management and process disclosures, and Section C for principle-wise performance. Section C carries the bulk of the report, organised as nine blocks matching the nine NGRBC principles.
The Business Responsibility and Sustainability Report follows a fixed three-part structure set by the Securities and Exchange Board of India. Each section asks a different kind of question, so identifying which section a disclosure belongs to is the first step in completing the format.
| Section | What it asks for |
|---|---|
| Section A | General disclosures. The identity and profile of the listed entity, its products and services, operations, employees and workers, holding and subsidiary structure, and basic transparency details. |
| Section B | Management and process disclosures. Whether policies exist covering each of the nine principles, how those policies are governed, who is accountable at board level, and how performance is reviewed. |
| Section C | Principle-wise performance disclosures. The quantitative and qualitative performance data, organised as nine blocks, one for each principle. |
Why Section C carries the weight
Section C is the engine of the report. Each of its nine blocks asks for indicators that operationalise one principle of the National Guidelines on Responsible Business Conduct. Ethics and anti-corruption data sit under Principle 1, product life-cycle and safety data under Principle 2, workforce wellbeing and safety under Principle 3, stakeholder engagement under Principle 4, human-rights due diligence under Principle 5, environmental data covering energy, emissions, water, waste and biodiversity under Principle 6, policy advocacy under Principle 7, social impact and inclusive sourcing under Principle 8, and consumer, labelling and data-privacy metrics under Principle 9.
Why the structure matters for assurance
Principle 6 is the environmental heart of Section C, which is why most assurable BRSR Core environmental indicators cross-reference back to Principle 6 essential indicators. A listed entity preparing for assurance therefore works Section C first, and hardens the Principle 6 data before anything else.
Sources: SEBI BRSR format, Annexure I
The BRSR guide walks through the full format section by section. BRSR reporting services covers gap analysis, data systems and assurance readiness for listed entities.