BRSR Data Methodology - SEBI ESG XBRL Explained

BRSR (Business Responsibility and Sustainability Report) is India's mandatory ESG disclosure, filed annually as a SEBI XBRL filing under LODR Regulation 34(2)(f) by the top 1,000 listed companies by market capitalisation. VIGIL parses these filings so their workforce, wage, safety and governance data can be compared across companies. This page documents how that data is sourced, mapped and normalized; the companion BRSR data quality page documents the known filing-quality issues.

Open the live VIGIL BRSR tool for the interactive charts, per-company pages and the data explorer.

Source and coverage

Annual BRSR XBRL filings downloaded from the NSE corporate-filings portal (SEBI LODR Regulation 34; mandatory for the top 1,000 by market cap). As of the 2 Nov 2026 refresh: 1,490 filings across 792 companies. Of those, 769 have a March 2026 year-end (FY 2025-26) as their latest filing, 11 still show March 2025 and have yet to publish FY 2025-26, and 12 are on a December year-end. BRSR filings arrive spread across roughly June to September as each company completes its annual reporting cycle, so the FY 2025-26 count continues to rise.

How years are shown: the Complaints, Workforce, Wages and Overview tabs show one filing year at a time - FY 2025-26 by default, FY 2024-25 from the year selector at the top of the page. Each company is read from its one BRSR report for that year: CY is that year, and PY is the previous-year column printed in the same report. Companies sometimes restate earlier figures in a later report, so a company's PY in the FY 2025-26 view can differ from its CY in the FY 2024-25 view. A company with no report for the selected year is not in that view. The Explorer, XBRL and Compare tabs, the company pages and the downloads show each company at its latest filed year.

Renamed tickers: every company is shown under its current NSE ticker in every year. Five companies changed ticker after filing. LTIM is now LTM, AKZOINDIA is now JSWDULUX, GUJGASLTD is now GUJENERGY, HEG is now HEGAM and ICICIPRULI is now ICICILIFE. The CSV download has a Filed ticker column with the ticker each company's latest report was filed under.

How year-ends are handled: each company's financial year-end is detected from its filing. A company with a December year-end is placed in the fiscal year (April to March) that holds its year-end: a calendar 2025 report sits in the FY 2025-26 view and a calendar 2024 report in the FY 2024-25 view.

Coverage of the Nifty Total Market: the universe is drawn from the Nifty Total Market constituent list. The index has about 750 listed companies, and BRSR is mandatory only for the top 1,000 by market capitalisation, so some constituents never file one. The rest of the gap is recent listings and newly promoted constituents that have not filed yet. Aggregate views are filtered to today's index by default, so companies NSE has since rebalanced out of it drop out of the index-filtered view; their data stays available from the company page and the Explorer.

The filing is made by the listed entity and is standalone for most companies: it covers the parent entity's workforce, environmental metrics and governance policies. Some holding companies report group-level turnover in it; those are flagged as likely consolidated in the BRSR data-quality registry. The smallest listed companies are under-represented, and the dashboard does not project to private companies, unlisted SPVs or non-Indian operations.

What is live today

The live tabs cover Section A (general disclosures - revenue, headcount, board composition, exports, countries served) and Principle 5 ("Human rights" - median wages by gender, minimum-wage compliance, POSH narrow + broad sexual harassment, and complaints on child labour / forced labour / discrimination / wages / other HR), with select Principle 3 elements ("Well-being" - workforce composition, turnover rate, parental leave, working-conditions and health-and-safety complaints, wage geography). The remaining principles (P1 ethics, P2 product responsibility, P4 stakeholder engagement, P6 environment, P7 public policy, P8 inclusive growth, P9 consumers) and deeper P3 disclosures all live in the same XBRL filing and are planned for later phases.

Universe headlines

These figures are for FY 2025-26, across the 780 companies with a FY 2025-26 report, with FY 2024-25 (710 companies) in brackets. They are as at the 2 Nov 2026 data refresh; the live tool recomputes them at every update.

• Workforce: permanent staff are 65.8% of the total workforce (65.3%) and contract staff the rest. Workers (permanent plus contract workers) are 38.6% (39.8%) and employees the rest. 328 of 780 companies report zero permanent workers (296 of 710), mostly services-led filers such as banks, IT services and financial services.
• Board: the median company has 16.7% women on its board (16.7%). SEBI Listing Regulation 17(1)(a) requires at least one independent woman director.
• Parental leave: 688 of 780 companies (88.2%) report some parental-leave activity (88%). For female permanent employees the median company reports 100% return to work and 100% retention a year later. Retention is where the spread sits: a quarter of companies are at about 80% or below.
• Minimum wage: across the 765 companies with data, 85.6% of the reporting workforce is paid above the minimum (85.4%) and the rest at the legal floor. 54% of companies pay everyone above the minimum (52%), mostly IT, financial services and professional firms. 10% pay fewer than half their staff above it (10%), mainly heavy industry, oil and gas, construction and large users of contract workers.
• Sexual harassment complaints: 16 companies report a narrow POSH count below their broader sexual-harassment count (11). That is expected, because the POSH Act is narrower (women only, through the formal internal committee). 5 report the narrow count above the broad one (3), which is impossible; those are flagged in the data-quality registry.

The SEBI BRSR XBRL taxonomy

SEBI publishes the BRSR taxonomy publicly - the authoritative dictionary every filer's XBRL references (via a schemaRef to in-capmkt-ent-2025-05-31.xsd). It defines 1,098 data element names across 9 Principles, Section A (General), and Section B (Management & Process). VIGIL classifies every tag to its Principle by parsing the taxonomy's presentation linkbase: coverage is 1,098 of 1,098 tags (100%) - 1,047 direct from the presentation linkbase plus 51 domain markers resolved via sub-role and keyword rules. The taxonomy zip (Taxonomy_BRSR.zip, ~850 KB) is open to the public. When SEBI releases a new taxonomy (a new in-capmkt-ent-YYYY-MM-DD reference), the map is regenerated.

Normalization

To compare a Rs 100 Cr small-cap against a Rs 5 lakh Cr large-cap, metrics are normalized two ways: workforce-linked counts (employees, workers) per 10,000 total workforce (Permanent + Contract Employees + Permanent + Contract Workers), and revenue-linked counts (complaints, grievances) per Rs 100 Cr of revenue. Revenue uses the normalized Turnover value (with unit-correction applied to the companies that file Turnover in lakhs or crores - see the data quality page). Percentage fields are auto-normalized (0-1 decimals x 100; values already 0-100 used as-is).