ESG Readiness India.
Know exactly where you stand.

SEBI BRSR reporting is currently mandatory only for the top 1000 NSE/BSE listed companies. Unlisted SMEs are not directly mandated. However, indirect ESG requirements are growing rapidly: (1) Export buyers in the EU require supply chain ESG compliance under EU CSDD and EUDR from 2025–2026; (2) ESG-linked loans from SBI, SIDBI, and NABARD require ESG performance disclosure; (3) Large listed Indian companies (anchor buyers) are pushing supplier ESG requirements downstream as part of their own BRSR supply chain reporting. SMEs that supply to large listed companies or export to the EU need ESG readiness regardless of direct mandate.

BRSR (Business Responsibility and Sustainability Reporting) is SEBI's ESG disclosure framework for listed Indian companies. BRSR Core — a subset of key performance indicators — requires mandatory limited assurance from FY2024 for the top 150 NSE/BSE listed companies by market cap, expanding to top 1000 by FY2027. The full BRSR report is mandatory for the top 1000 listed companies from FY2023. Unlisted companies are not mandated but can voluntarily adopt BRSR to demonstrate ESG credentials to buyers, lenders, and investors.

The EU Corporate Sustainability Due Diligence Directive (CSDD) requires large EU companies to conduct due diligence on the ESG impacts of their global supply chains — including Indian suppliers. In practice, this means: Indian businesses supplying to EU companies will receive supplier ESG questionnaires, audit requests, and compliance certification requirements. Initial application is to EU companies with 500+ employees (from 2025–2026), cascading to smaller EU companies over time. Indian exporters of textiles, leather, agricultural products, chemicals, and industrial goods are most immediately affected.

The EU Deforestation Regulation (EUDR) requires importers into the EU to verify that certain products are not associated with deforestation or forest degradation. Products covered: cattle, cocoa, coffee, palm oil, soya, wood, rubber, and derived products. India is a major exporter of coffee, rubber, and palm oil derivatives — Indian exporters of these products must provide geolocation data, due diligence statements, and traceability documentation from January 2025. IBEAN's ESG advisory includes EUDR traceability assessment and documentation preparation for affected Indian exporters.