Turn your sustainability performance into a disclosure-ready BRSR.
Green Theory Consulting helps listed companies and their value chains prepare Business Responsibility and Sustainability Reports — from first gap assessment to assurance-ready indicators, built around the nine NGRBC principles.
What a BRSR filing is actually asking for
SEBI introduced BRSR in 2021 to replace the old Business Responsibility Report, moving companies from narrative claims to standardised, quantified ESG metrics that investors can compare across a sector.
The nine principles your Section C reports against
Every essential and leadership indicator in a BRSR maps back to one of these nine principles, issued by the Ministry of Corporate Affairs.
The assurance mandate is phasing in by company size
A focused set of BRSR Core KPIs now needs third-party assessment or assurance, rolled out in bands by market capitalisation.
Top 150
Assurance mandate live
Top 250
Assurance mandate live
Top 500
Assurance mandate live
Top 1,000
Full band covered
Our BRSR Services →
We work principle by principle, so every disclosure is backed by a real data source rather than a best guess at filing time.
Materiality and gap assessment
We map your current data against all nine principles and flag exactly which essential indicators you can't yet answer with evidence.
Data systems and indicator mapping
We set up the collection points — HR, EHS, procurement, finance — so each KPI has one clear owner and a repeatable source, not a spreadsheet built once a year.
Draft disclosures and narrative
We write Section A, B and C in SEBI's prescribed format, sector-tailored rather than templated, so the report reads as your company's, not a boilerplate.
Assurance readiness
For BRSR Core KPIs entering the assessment or assurance mandate, we prepare the evidence trail your external assessor will actually ask for.
Value-chain data collection
We help you request and validate ESG data from suppliers who are increasingly being asked for it by their own listed customers.
Board and principle-owner briefings
Short working sessions with the executives who own each of the nine principles, so governance disclosures reflect real oversight, not a policy on paper.
From Gap Assessment → Structured Approach to Assurance Ready Sustainability Disclosure
Green Theory Consulting supports organizations in organizing their sustainability disclosures across the key components of the BRSR reporting structure.
General Disclosures
Organization-level information and relevant sustainability disclosures.
Management & Process
Policies, processes, governance and management approaches.
Principle-wise Performance
Sustainability performance organized around the NGRBC principles.
Prepare today for assurance-ready reporting.
The Nine Principles Behind Responsible Business Conduct As Mandated By SEBI
We help organizations structure their sustainability disclosures around the nine NGRBC principles.
Integrity & Ethics
Businesses should conduct and govern themselves with integrity, transparency and accountability.
Sustainable Products & Services
Businesses should provide goods and services in a manner that is sustainable and safe.
Employee Well-being
Businesses should respect and promote the well-being of all employees and workers.
Stakeholder Responsiveness
Businesses should respect the interests of and be responsive towards all stakeholders.
Human Rights
Businesses should respect and promote human rights.
Environment
Businesses should respect, protect and make efforts to restore the environment.
Responsible Public Policy
Businesses should engage responsibly with public policy and regulatory processes.
Inclusive Growth
Businesses should promote inclusive growth and equitable development.
Consumer Value
Businesses should engage with and provide value to consumers in a responsible manner.
Build your reporting systems before assurance arrives.
BRSR reporting increasingly requires organizations to demonstrate reliable sustainability data, consistent methodologies and supporting evidence. We help companies establish the processes and documentation needed to move toward assurance-ready reporting.