BRSR Alignment
India has its own answer to sustainability disclosure, and it is not optional for those in scope: the Business Responsibility and Sustainability Report, mandatory for the top listed companies and expanding its reach through BRSR Core and value-chain expectations. For multinational groups, this creates a familiar hazard in new clothing the Indian entity reporting under BRSR while the parent reports under ESRS or SEC frameworks, with two teams, two methodologies, and numbers that quietly diverge until a regulator or journalist notices.
We treat BRSR as a node in one disclosure architecture rather than a separate obligation. The frameworks overlap substantially energy, emissions, workforce, governance but differ in definitions, boundaries, and computation details. We map those differences explicitly, build collection so one dataset serves every regime, and prepare BRSR disclosures that reconcile to what the group files elsewhere. Indian entities get compliance; groups get consistency; and nobody explains a discrepancy they never needed to create.
What this covers
- BRSR and BRSR Core preparation for in-scope Indian entities.
- Framework mapping: BRSR to ESRS and SEC data points, with definitional differences documented.
- Single-collection design: one dataset, multiple compliant outputs.
- Reconciliation controls so Indian and group disclosures agree — or differ for documented reasons.
- Value-chain BRSR support as SEBI's expectations extend to significant partners.
Who needs this
Listed Indian subsidiaries of global groups; Indian companies in BRSR scope with foreign parents reporting elsewhere; and sustainability teams tired of reconciling reports after publication.
How we deliver
- Framework mapping: BRSR data points reconciled against ESRS and SEC equivalents.
- Single-collection design so one dataset serves every regime.
- BRSR preparation and filing support with group-report reconciliation.
Why A2 Consultants
We prepare disclosures on both sides of this equation — Indian BRSR and group frameworks — so consistency is engineered in from collection rather than reconciled after publication, when differences have already become questions.
Engagement & what to expect
Engagements begin with the framework map — BRSR data points reconciled against your group's ESRS or SEC requirements, definitional differences documented, and the single-collection design agreed. BRSR preparation then runs against SEBI's timeline, drawing from the same dataset that feeds group reporting, with reconciliation checks ensuring the disclosures agree across regimes. First-year engagements typically uncover legacy inconsistencies between past BRSR and group reports; we document and resolve these before they become questions. The steady state is one collection cycle, multiple compliant outputs, zero unexplained differences.
Report once, comply thrice — the alternative is three teams producing three versions of your truth.