Which products and services do I list in Section A of the BRSR?
Section A of the Business Responsibility and Sustainability Report (BRSR) asks for the products or services accounting for 90% of turnover, each with its National Industrial Classification (NIC) code and share of turnover. Guidance from the Securities and Exchange Board of India (SEBI) says to list the top ones in descending order with each one's contribution.
Two tables with the same 90% test
- Business activities accounting for 90% of turnover: description of main activity, description of business activity, and share of the entity's turnover. The guidance says the details shall be in line with those given in Form MGT-7 prescribed by the Ministry of Corporate Affairs.
- Products or services sold, accounting for 90% of turnover: the product or service, its NIC code and its share of total turnover.
How the guidance words the list
The entity shall disclose the top products manufactured or services provided that account for 90% of its turnover, in descending order, along with the individual contribution of each to total turnover. NIC codes are available through the Ministry of Statistics and Programme Implementation.
How to stop at 90%
Our reading of the wording is to add products from the largest down and stop once the running total reaches 90%. The guidance does not spell out that step, so say in a remark how you did it. The product that takes you over 90% stays in the list.
Example: turnover of rupees (Rs) 50 crore
- Product 1: Rs 22 crore = 44.0%. Running total 44.0%
- Product 2: Rs 14 crore = 28.0%. Running total 72.0%
- Product 3: Rs 8 crore = 16.0%. Running total 88.0%, still under 90%
- Product 4: Rs 3 crore = 6.0%. Running total 94.0%, so the list stops here with four products
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 product codes, so this list stays with your finance team.
- Export share of turnover and markets served
- BRSR intensity per tonne of product
- BRSR Core: the nine attributes and KPIs
- 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.