Dear Sir/ Madam,

Season’s Greetings!

Please find attached our publication titled “India & Sustainability: Corporate Sustainability - Journey of the Indian Industry & Top 1000 Listed Companies’ BRSR - Content Analysis.”

This comprehensive publication traces the evolution of corporate sustainability and ESG reporting in India, mapping the transition from voluntary guidelines to the mandatory Business Responsibility and Sustainability Reporting (BRSR) framework introduced by SEBI. 

It also presents a detailed content analysis of the BRSR disclosures made by the top 1,000 listed companies, highlighting key trends, sectoral insights, and emerging best practices in ESG governance, assurance, and value chain integration.

The publication further explores:
•    India’s alignment with global sustainability frameworks such as GRI, TCFD, ISSB, CSRD, and ESRS;
•    SEBI’s BRSR Core and the evolving assurance landscape;
•    The role of Panchamrit targets and industry-specific sustainability frameworks (Green Building, Green Bonds, Jewellery, etc.); and
•    RSM India’s strategic recommendations to accelerate ESG maturity, enhance assurance readiness, and drive investor-centric sustainability.

This publication reinforces RSM India’s commitment to supporting businesses in their sustainability journey from compliance to strategic transformation and showcases our firm’s multidisciplinary expertise in ESG consulting, reporting, and assurance.

RSM India Publication Corporate Sustainability_India & BRSR Analysis of Top 1000 Listed Companies.pdf