BRSR readiness checklist: 25 things to have in place before you file

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0 of 25 done

1Scope and responsibilities

The reporting boundary is decided — standalone or consolidated, which sites and entities, and why any are left outGuide
Every indicator has a named owner who enters it and a different person who approves itGuide
A methodology document says, for each indicator, the source records, the calculation, the factors and who is responsibleGuide
Last year's filed BRSR is to hand, for comparatives and for answers that have not changed
If BRSR Core assessment or assurance applies to you (the top 500 listed companies for FY 2025-26, the top 1,000 from FY 2026-27), the route and the provider are agreed, and the provider is independent of youGuide

2Data collection

Energy, fuel, water, waste and safety figures are collected monthly by site, not reconstructed at year endGuide
Each figure has its evidence attached — bills, registers, meter photos, certificatesGuide
Fuel consumed is reconciled with purchases and stock, electricity with bills, and headcount with payroll
Anything that does not apply at a site is marked so, with the reason
Employee and worker figures — headcount, wages, benefits, training, turnover, safety — come from HR and payroll records
Value chain partners (each 2% or more of purchases or sales by value) are identified, if you report on themGuide

3Calculations

Emission factors come from one maintained library, with the publisher, version and year of each recordedGuide
The grid factor is the latest available when you report, and the report says which year it is forGuide
Scope 1 and Scope 2 are calculated for every site in the boundary; Scope 3 too, if you answer that leadership indicatorGuide
Intensities use revenue from operations adjusted for purchasing power parity, as the BRSR format asksGuide
Units are consistent: GJ for energy, kilolitres for water, tonnes for waste, tCO₂e for emissions

4Review and evidence

Large changes against last month and last year are explained by the person who knows whyGuide
Every change after approval is recorded with who made it, when and whyGuide
Restated prior-year figures are listed with the reason for each
A dry run on part of the year has been tested by internal audit or the provider, and its findings fixedGuide

5The report and the filing

Sections A, B and C are complete, and every essential indicator is answered or marked not applicable with its reasonGuide
The BRSR is part of the annual report the board approves
The XBRL file is generated from the same figures as the PDF, validated with the current utility, and compared with the PDFGuide
The PDF and the XBRL file are filed with both NSE and BSE on the day the annual report is filedGuide
Once filed (and assessed or assured), the figures are locked, and any later change needs a recorded reason

Why the order matters

Most BRSR trouble is discovered at the end — at the assessment, or at the XBRL upload — when it is expensive to fix. Boundary and ownership decisions made in month one prevent reconciliations in month twelve; evidence attached when a figure is entered is cheap, and reconstructed a year later is not. The list runs in the order the work happens so that each group makes the next one easier.

If you are in the top 500 listed companies by market capitalisation, BRSR Core assessment or assurance applies for FY 2025-26, and for the top 1,000 from FY 2026-27 — see BRSR Core explained and getting ready for assurance.

What this tool does not do

It is not SEBI's format and does not list every question in Sections A, B and C — the format itself and the exchanges' utility do that.
It does not know your company: items that do not apply still appear, and some companies need more (value-chain reporting, group boundaries, CSRD or ISSB alongside BRSR).
It keeps ticks on this device only. For a checklist with owners, dates, evidence and a record of who signed off, use BRSR in ESGTrack.

Questions about the checklist

Who is this checklist for?

Companies preparing a BRSR for the first time, and teams that want to know what an assessor or assurer will ask before they ask it. It follows the order in which the work happens: scope, collection, calculation, review, then the report and the filing.

Is it the official BRSR format?

No. SEBI's BRSR format and the exchanges' XBRL utility define what is filed; this list is about being ready to fill them with figures that can be traced and defended. Links on each item go to guides that cite the circulars.

Where are my ticks saved?

In your own browser, on this device — nothing is sent to ESGTrack. Clearing your browser data clears them; printing the page keeps a copy.

BRSR readiness checklist

Progress

Why the order matters

What this tool does not do

Questions about the checklist

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Readiness with owners, deadlines and evidence