Introduction to SEBI's BRSR

The Business Responsibility and Sustainability Reporting (BRSR) framework, introduced by Securities and Exchange Board of India, represents a significant evolution in India’s corporate disclosure regime, transitioning from the BRR to a standardized and data-driven ESG reporting model. Aligned with global frameworks such as Global Reporting Initiative and grounded in national guidelines, BRSR enhances transparency, comparability, and accountability. By incorporating structured disclosures and measurable KPIs, it enables informed stakeholder decision-making. Beyond regulatory compliance, BRSR functions as a strategic instrument, fostering sustainable value creation, strengthening governance practices, and positioning Indian enterprises within the global ESG ecosystem.

Instruction for quiz

• Students are advised to thoroughly review the course materials, as the majority of quiz questions are derived directly from the content. 
• A minimum score of 80% is required in the graded quizzes of each module to qualify for the course certificate. 
• Learners may attempt the quizzes as many as Three times as needed, progressing at their own pace until the certification criteria are successfully met. 
• In the event of a retake, it is strongly recommended that students revisit and diligently study the course materials to enhance their understanding and improve performance.
• IF a student fails to complete the course within the allotted THREE attempts, repurchasing the course will be necessary to obtain the desired Basic-level certificate.

This Basic Certificate course offers introductory and foundational knowledge tailored for beginners, particularly industrial professionals aligned with the ESG/SDG reporting under SEBI’s Business Responsibility and Sustainability Reporting (BRSR) framework. As a globally endorsed framework, the BRSRs are universally relevant and applicable across diverse professional domains—ranging from public policy and education to business, environmental management, and social work. However, their implementation and interpretation are guided by specific criteria and thematic targets defined by the Security of Exchange Board of India’s. This foundational course is designed to acquaint learners with the core principles, global context, and sectoral relevance of the BRSR, fostering a multidisciplinary perspective. It enables working professionals to understand how Business Responsibility and Sustainability Reporting (BRSR) framework intersects with economic growth, environmental protection, and social equity. Through simplified yet comprehensive modules, the course aims to build a solid conceptual base, thereby preparing learners to engage with more advanced topics in sustainability. It serves as an essential stepping stone for those committed to impactful and future-oriented careers.