What does the BRSR openness of business table ask for?
Under Principle 1, the Business Responsibility and Sustainability Report (BRSR) asks for the concentration of purchases and sales with trading houses, dealers and distributors, and the share of related party transactions, including loans, advances and investments. Each row is a percentage or a count for two years.
The rows, as the format lists them
- Concentration of purchases: purchases from trading houses as a percentage of total purchases; the number of trading houses purchased from; purchases from the top 10 trading houses as a percentage of total purchases from trading houses.
- Concentration of sales: sales to dealers or distributors as a percentage of total sales; the number of dealers or distributors sold to; sales to the top 10 dealers or distributors as a percentage of total sales to dealers or distributors.
- Share of related party transactions: purchases with related parties over total purchases; sales to related parties over total sales; loans and advances given to related parties over total loans and advances; investments in related parties over total investments made.
Two different bases
The top 10 rows divide by the trading house or dealer total, not by total purchases or sales. The first row in each block divides by the company total. Mixing the two denominators is the easiest error to make.
If you are a supplier
If you sell to a listed company through a trader, or you are one of its related parties, you sit inside these shares. That is our reading of the table. The format does not define a trading house or a related party in the text we checked, so confirm the buyer's definition when it asks you for sales figures.
Example: one year
- Total purchases rupees (Rs) 120 crore. From 12 trading houses: Rs 30 crore. From the top 10 of them: Rs 27 crore
- Row 1: 30 / 120 = 25.0%. Row 2: 12. Row 3: 27 / 30 = 90.0%
- Total sales Rs 500 crore, of which to dealers and distributors Rs 200 crore: 200 / 500 = 40.0%
- Purchases from related parties Rs 6 crore: 6 / 120 = 5.0%
The amounts are an example.
What Senseible does here
Senseible reads fuel invoices and electricity bills into monthly records. It does not hold sales ledgers or related party records, so this table stays with your finance team.
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- BRSR Core: the nine attributes and KPIs
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- BRSR and BRSR Core in plain words
Sources: SEBI, Updated BRSR format, Annexure II to circular of 12 July 2023, SEBI, master circular for LODR compliance, 11 July 2023, BRSR guidance note and formats
Last reviewed 2026-11-05. The guidance and formats are from SEBI's 11 July 2023 master circular and the Annexure II format. SEBI's April 2025 FAQ names a later master circular dated 11 November 2024, so check the current guidance note and format before you file.