In today’s competitive business landscape, adopting sustainable and responsible practices is not just a moral obligation but a strategic advantage. The Business Responsibility and Sustainability Reporting (BRSR) framework, introduced by SEBI (Securities and Exchange Board of India), serves as a guide for companies to align their operations with sustainability goals. By focusing on environmental, social, and governance (ESG) aspects, BRSR helps businesses remain resilient, transparent, and competitive. What Is BRSR? The BRSR framework is a structured
BRSR vs. GRI: Sustainability reporting has become a cornerstone of corporate governance, driven by heightened global awareness and increasing regulatory requirements. Among the prominent frameworks, India’s Business Responsibility and Sustainability Reporting (BRSR) and the internationally recognized Global Reporting Initiative (GRI) stand out as comprehensive approaches to Environmental, Social, and Governance (ESG) disclosures. While both prioritize transparency and accountability, their methodologies, scopes, and impacts differ significantly, making it essential for businesses to understand their