The Business Responsibility and Sustainability Reporting (BRSR) framework, introduced by the Securities and Exchange Board of India (SEBI), is a critical step towards standardizing sustainability practices and ensuring transparency in corporate India. Whether your business operates locally in India or aligns with similar ESG (Environmental, Social, and Governance) regulations worldwide, understanding BRSR and implementing it effectively is essential. At Clenergize, we specialize in ESG and sustainability consultancy, offering tailored solutions to help businesses seamlessly adopt and report under frameworks like BRSR.
What is BRSR?
BRSR stands for Business Responsibility and Sustainability Reporting, a framework developed by SEBI to replace the existing Business Responsibility Report (BRR). Effective from FY 2022-2023, it mandates reporting on sustainability performance for India’s top 1,000 publicly listed companies by market capitalization. The first BRSR disclosures will be published in FY 2022-23, typically filed with the annual report for 2023.
For FY 2023-24, companies ranked from 1001 to 2000 in market capitalization (the next 1000 largest companies) were given a transition period to comply with the BRSR guidelines. These companies must report under the BRSR framework starting from FY 2023-24, with reports due in 2024.
The framework is designed to:
Enhance transparency in sustainability practices.
Enable stakeholders to make informed decisions based on non-financial performance.
Encourage companies to align with national and international sustainability goals, including the Sustainable Development Goals (SDGs).
Risk Management: Understanding and mitigating ESG risks strengthens long-term business resilience.
For Stakeholders:
Enhanced Decision-Making: Stakeholders can assess the non-financial performance of businesses, enabling informed decisions.
Accountability: BRSR encourages companies to be accountable for their social and environmental impact.
Alignment with Global Goals: Aligns Indian businesses with global sustainability frameworks like GRI, CDP, and SASB.
Challenges in Implementing BRSR
While BRSR is a progressive step, its adoption comes with challenges:
Data Collection: Gathering accurate data for Scope 1, 2, and 3 emissions and other ESG metrics can be daunting.
Standardization: Aligning internal processes with BRSR’s requirements often requires significant restructuring.
Stakeholder Engagement: Identifying and addressing the concerns of diverse stakeholders is complex.
Expertise Gap: Many organizations lack in-house expertise in ESG and sustainability reporting.
How Clenergize Can Help
At Clenergize, we specialize in ESG consultancy and sustainability solutions tailored to meet the unique requirements of frameworks like BRSR. Here’s how we can support your business:
1. Materiality Assessments
They are crucial for identifying ESG issues that matter most to your stakeholders and impact your business most. Clenergize’s experts will:
Conduct stakeholder engagement to gather insights.
Analyze industry-specific ESG trends.
Prioritize key issues to align with BRSR requirements.
Identify compliance gaps and improvement opportunities through gap analysis.
Compare your performance within your industry using benchmarking statistics.
2. Data Management and Reporting
Accurate data collection and reporting are the backbone of BRSR compliance. We assist with:
Establishing processes to collect and verify ESG data.
Data Collection: Streamlined gathering of ESG metrics across Scope 1, 2, and 3.
Ensuring consistency and accuracy across all disclosures.
Comprehensive Reporting: Crafting BRSR-compliant reports tailored to your sector.
3. ESG Strategy Development
Clenergize helps you embed ESG principles into your core business strategy by:
Setting measurable sustainability goals.
Designing action plans to address identified ESG risks and opportunities.
Ensuring alignment with global frameworks like GRI, CDP, and TCFD.
Certification Services: Guiding you through obtaining certifications such as LEED, CBAM, LCA, EPD, IFRS S1, SASB, Double Materiality, ESRS, and other relevant global standards to enhance credibility and compliance.
4. Capacity Building and Training
To ensure long-term success, your team must understand and implement ESG practices effectively. Clenergize offers:
Training programs for internal teams on BRSR requirements.
Workshops on stakeholder engagement and sustainability practices.
5. Continuous Monitoring and Improvement
Sustainability is an ongoing journey. Our services include:
Regular performance monitoring against BRSR metrics.
Benchmarking your ESG performance with industry peers.
Providing actionable insights to improve year-on-year.
Why Choose Clenergize?
Proven Expertise: With years of experience in ESG and sustainability consultancy, Clenergize has worked with diverse industries to deliver impactful results.
Tailored Solutions: We understand that every business is unique and offer customized strategies to meet your specific needs.
Holistic Approach: From data collection to stakeholder engagement, we provide end-to-end support for BRSR compliance.
Global Alignment: Our services ensure that your BRSR efforts align with international frameworks and best practices.
Conclusion
The BRSR framework is more than a compliance requirement; it’s an opportunity for businesses to showcase their commitment to sustainable growth. By embracing BRSR, companies can not only meet regulatory demands but also build trust with stakeholders and contribute to a greener future.
At Clenergize, we’re here to simplify this journey for you. From materiality assessments to ESG strategy development, our comprehensive services ensure your BRSR compliance is seamless and impactful. Ready to take the next step? Let’s connect and empower your sustainability journey.