The Business Responsibility and Sustainability Reporting (BRSR) framework is a mandatory disclosure mechanism for the top 1000 listed companies or businesses (as per market capitalization) to report their performance on environmental, social, and governance (ESG) aspects and demonstrate their commitment to responsible business practices. SEBI (Securities Exchange Board of India) introduced the BRSR framework which is based on nine principles of NGRBC (National Guidelines for Responsible Business Conduct). BRSR lite is an ESG reporting for all other companies. BRSR reporting connects a company’s financial performance and ESG performance.