A Beginner’s Guide to Sustainability Reporting (BRSR, GRI, SASB, TCFD)

As sustainability becomes central to business strategy and investor expectations, companies are increasingly required to disclose how they manage their environmental, social, and governance (ESG) impacts.

This rising demand for transparency has led to the adoption of global and Indian sustainability reporting frameworks such as BRSR, GRI, SASB, and TCFD.

For businesses beginning their ESG journey, understanding these frameworks can feel overwhelming. This guide simplifies each of them—helping companies choose the right reporting structure and begin their sustainability disclosure confidently.
 

1. What Is Sustainability Reporting?

Sustainability reporting is the process through which organizations communicate their ESG performance, including:

• Environmental impact (carbon emissions, pollution, resources)

• Social impact (labor practices, diversity, safety, community welfare)

• Governance practices (ethics, transparency, board oversight)

These reports build trust with investors, regulators, customers, employees, and the wider community.

 

2. Why Sustainability Reporting Matters

✔ Regulatory Compliance

In India, SEBI mandates sustainability reporting (BRSR) for the top 1,000 listed companies.

✔ Investor Clarity

Investors rely on sustainability data to manage risks and evaluate long-term value.

✔ Competitive Advantage

Businesses with transparent ESG practices stand out in the market.

✔ Stronger Governance & Risk Management

Reporting helps companies identify risks and improve sustainability performance.

 

3. Key Sustainability Reporting Frameworks

Below is a beginner-friendly overview of the four most important frameworks: BRSR (India), GRI, SASB, and TCFD.

 

A. BRSR (Business Responsibility and Sustainability Reporting)

Origin: India (SEBI)

Applicability: Mandatory for top 1,000 listed companies

BRSR is India’s official sustainability disclosure framework introduced by SEBI. It replaced the earlier Business Responsibility Report (BRR) and requires companies to report both qualitative and quantitative ESG metrics.

Two Versions:

1. BRSR Comprehensive – detailed disclosures

2. BRSR Core – a standardized, verifiable subset of ESG metrics (mandatory assurance)

What BRSR Covers:

• Company overview & leadership indicators

• Environmental metrics (energy, water, emissions, waste)

• Social indicators (workforce diversity, wages, CSR, safety)

• Governance practices

• Value chain ESG performance

 

Who Should Use It?

Indian companies, especially SEBI-regulated entities, beginners in structured ESG disclosure.