In a landmark regulatory step toward climate accountability, the Securities and Exchange Board of India (SEBI) has enforced mandatory Business Responsibility and Sustainability Reporting (BRSR Core) for the top 150 listed companies from FY2025. This move places India among the growing list of economies pressing corporations to disclose ESG risks and take verifiable action against climate change.
SEBI’s revised norms, which form part of its broader sustainability roadmap, will require firms to publicly report on 49 key performance indicators related to energy consumption, emissions, gender diversity, human rights, and more. At the core of this directive is transparency—giving institutional i
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