SEBI · India
BRSR and BRSR Core
Sections A, B and C across all nine principles, the Core KPIs with their evidence, and the XBRL file for NSE and BSE.
BRSR reportingESG compliance and reporting, from one set of approved figures
Collect and approve each figure once, then report it to every framework and obligation that asks for it — BRSR, CSRD, ISSB, GRI, CDP, CBAM, CCTS — with the evidence, approvals and audit trail behind every number.
Illustrative screen with sample data. tCO₂e.
Every framework you report, on the same figures
Each framework has its own questions and its own report, but they draw on the same approved data. A figure is entered, evidenced and approved once; where two frameworks ask for the same measure, both are answered from it.
European Union
CSRD and ESRS
Double materiality and an IRO register, ESRS 2, E1–E5, S1–S4 and G1, and the content index.
CSRD reportingInvestors and lenders
ISSB: IFRS S1 and S2
Governance, strategy, risk management, metrics and targets, with S2's emissions from your inventory.
ISSB reportingImpact reporting
GRI and CDP
A GRI content index from your approved answers, and the figures CDP's questionnaire asks for.
GRI reportingA crosswalk to GRI, ISSB, ESRS, SASB and CDP shows, for each figure, whether a framework asks for the same measure, the same measure converted, or only part of it. Explore the framework mapping
The obligations beyond the annual report
The same approved data answers the compliance programmes a company faces through the year: embedded emissions for EU importers under CBAM, emission intensity against India's CCTS targets, extended producer responsibility under India's waste rules, CSR spending under section 135, and — for banks, NBFCs and investors — financed emissions and the RBI's climate-risk directions.
The compliance programmes- EU CBAM: embedded emissions, default values against verified data, a verifier pack
- India's CCTS: intensity against the notified target, certificates and the report to BEE
- EPR for plastic packaging, e-waste, batteries, tyres and used oil
- CSR under section 135, with the Annexure II report
- Financed emissions to PCAF, and the RBI's climate-risk directions
- Product carbon footprints to ISO 14067, with a PACT Pathfinder export
Reports generated, reviewed and signed
Full reports for BRSR, CSRD and the ESRS, ISSB and generic ESG are assembled from approved figures, in Regulatory and Magazine styles across 30 design families, as PDF, Word and a readable web page. A report builder adds your own pages, with charts drawn from your data.
Reviewers go through the report chapter by chapter, and sign-off is sealed in an approval certificate. Board and ESG summaries, an investor fact sheet and ESG questionnaires come from the same figures; AI drafting, when you switch it on, leaves a [placeholder] wherever it has no fact.
Illustrative screen with sample data.
An alternative to ESG spreadsheets
Spreadsheets are where most ESG reporting starts, and where it gets hard to defend: figures re-keyed from site workbooks, evidence in e-mail, approvals that leave no trace, and a report that may not match what was reviewed. ESGTrack keeps the familiar part — paste a block from Excel, import CSV and Excel files, export everything again — and adds what a reviewer needs.
- Each figure with its evidence, fingerprinted with SHA-256
- Named approvers, and nobody approving their own figure
- A hash-chained activity log of every change
- A filing check over every question before the report is filed
- Regulatory updates and a Regulation Watch of SEBI, RBI and PIB feeds
Questions about ESG reporting and compliance
Which frameworks can ESGTrack report to?
BRSR and BRSR Core for SEBI, with the XBRL file for NSE and BSE; CSRD and the ESRS, with double materiality; ISSB's IFRS S1 and S2; a GRI content index; and the figures CDP's questionnaire asks for. Custom ESG topics cover what no framework asks.
Does one figure really feed several frameworks?
Where the frameworks ask for the same measure, yes: approved data is carried into BRSR Core and CSRD, and IFRS S2 takes Scope 1, 2 and 3 from BRSR Core and the GHG inventory. A crosswalk to GRI, ISSB, ESRS, SASB and CDP shows where a figure is equivalent, converted or only partly the same.
Can ESGTrack replace our ESG spreadsheets?
For collection, checking, approval and reporting, yes: figures can still be pasted from Excel or imported from CSV and Excel files, and everything can be exported again. What spreadsheets cannot give you — evidence attached to each figure, named approvals, a record of every change and a filing check — comes with it.
Does AI write the report?
Only if you switch it on, with your own AI provider and a monthly budget. It drafts from your approved figures and leaves [placeholders] where it has no fact; it never invents one.
How does ESGTrack keep up with regulatory change?
Regulatory updates are published in ESGTrack, and a Regulation Watch follows SEBI, RBI and PIB feeds. A close calendar runs from year end to the AGM with the legal deadlines.
Guides on this topic
All guides and resourcesGRI, ISSB and ESRS compared — and where BRSR fits
GRI reports a company's impacts on the economy, environment and people; the ISSB's IFRS S1 and S2 report sustainability risks and opportunities that affect the company's prospects, for investors; ESRS, under the EU's CSRD, require both views — double materiality. BRSR is India's mandatory report. They share many measures, such as Scope 1 emissions, but they are not interchangeable.
5 min read
Choosing ESG reporting software for BRSR: a buyer's checklist
A practical checklist for Indian listed companies comparing ESG reporting software — what it must file (BRSR, BRSR Core, XBRL), how it collects and calculates, the approvals and evidence an assurer will test, data protection under the DPDP Rules, and the questions to ask in a demo.
6 min read
CSRD for Indian companies: who reports, when, and what EU customers can ask for
After the EU's 2026 simplification, the CSRD reaches an Indian group in three ways — an EU subsidiary with more than 1,000 employees and €450 million turnover reports on FY 2027; a group with more than €450 million of EU turnover reports on FY 2028; and EU customers can ask suppliers for data, but only within a cap.
6 min read
What is BRSR? SEBI's sustainability report, explained
BRSR — the Business Responsibility and Sustainability Report — is the ESG disclosure SEBI requires from India's top 1,000 listed companies, filed with the annual report in PDF and XBRL. It has three sections, follows the nine principles of India's National Guidelines on Responsible Business Conduct, and its core indicators must be independently assessed or assured, on a glide path that reaches the top 1,000 for FY 2026-27.
5 min read
See your frameworks on one set of figures
A walkthrough of the frameworks and obligations you report, on sample data or your own.