Beyond Numbers: How GRI and BRSR Are Shaping the Future of Sustainability Reporting in India Sustainability reporting in India has come a long way. What was once seen as a voluntary exercise filled with lofty promises is now evolving into a structured, data-driven, and stakeholder-focused practice. Two frameworks are leading this change: the Global Reporting Initiative (GRI) and Business Responsibility and Sustainability Reporting (BRSR) mandated by SEBI. Together, GRI and BRSR