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 June 2026 refresh: 806 filings across 716 companies. Each company is shown at its own latest filed year, so aggregates mix FY2024-25 and FY2025-26 as more companies file ahead of the ~August 2026 statutory deadline (618 companies at Mar 2025, 85 early FY26 filers at Mar 2026, plus a handful of December year-ends). Of today's Nifty Total Market (750 companies), VIGIL covers 655 with BRSR data (87%); the rest are recent IPOs, new constituents that have not yet published, or names that filed after the snapshot.

BRSR is mandatory only for the top 1,000 by market cap, so the smallest listed companies are under-represented. The dashboard shows what each issuer files at the standalone-entity level; it 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.

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).