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ARTICLE · 26 OCTOBER 2026

Top 25 Discrepancies In BRSR Disclosures

Dhir & Dhir Associates
Dhir & Dhir Associates
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Dhir & Dhir Associates

Dhir & Dhir Associates

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The introduction of Business Responsibility and Sustainability Report (BRSR) is a major leap in the disclosure landscape of companies in India. SEBI has mandated the top 1,000 listed companies to share Sustainability-related information. The framework is designed to achieve consistency, comparability and transparency of business environmental, social and governance (ESG) practices. The BRSR's intent is progressive though the road of compliance is still in its infancy

IndiaCorporate/Commercial Law
Sonal Verma
Sonal Verma
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1.    Analysis of BRSR Reporting: Introduction

The introduction of Business Responsibility and Sustainability Report (BRSR) is a major leap in the disclosure landscape of companies in India. SEBI has mandated the top 1,000 listed companies to share Sustainability-related information. The framework is designed to achieve consistency, comparability and transparency of business environmental, social and governance (ESG) practices. The BRSR's intent is progressive though the road of compliance is still in its infancy.

After reviewing the top 400 companies across a variety of industries over the last two financial years, it's clear there are a few enterprises that are going above and beyond the call of duty, and then there are others with recurring issues and inconsistencies. These vary from lack of reporting, vague policy statements, to not being aligned with materiality and no measurable targets set. These problems not only weaken the effectiveness of the BRSR but also reduce the

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