# Does BRSR require a board sustainability committee?

Canonical: https://senseible.earth/answers/brsr-sustainability-committee-question

No. BRSR does not make a board sustainability committee mandatory. It asks you to name the highest authority responsible for your business responsibility policies and to answer Yes or No on whether a board committee or director is responsible for sustainability decisions, with details if Yes. A No is allowed, but investors will see it.

## The governance questions in BRSR Section B

- Question 8: details of the highest authority responsible for implementing and overseeing the business responsibility policies.
- Question 9: whether the company has a specified committee of the board, or a director, responsible for decision making on sustainability issues. Yes or No, with details if Yes.
- Question 10: how the company reviews its performance against the nine NGRBC principles, whether that review is done by a director, a board committee or another committee, and how often.

## Who has to file BRSR

Regulation 34(2)(f) of the SEBI LODR Regulations requires the top 1,000 listed entities by market capitalisation to include a BRSR in their annual report. Other listed companies may file one voluntarily. Unlisted companies are not covered, though they may receive value chain questions from listed customers.

## Board rules that do touch sustainability

- Risk management committee: LODR Regulation 21 requires one for the top 1,000 listed entities, and its role in Schedule II includes identifying sustainability risks, in particular ESG related risks.
- CSR committee under Section 135 of the Companies Act, 2013: it oversees CSR policy and spending. It is not a sustainability committee unless its charter says so.

## Ways companies answer Question 9

Whichever applies, answer from what the board charter and minutes support, because investors and assurance providers may ask to see them.

- A dedicated ESG or sustainability committee of the board, with its own charter.
- An existing committee, often risk management or CSR, whose charter has been widened to cover sustainability decisions.
- A named director given responsibility for sustainability.
- No committee, with the highest authority and review frequency disclosed under Questions 8 and 10.

## What Senseible does here

Senseible's BRSR output is a self-declared draft built from your uploaded bills and invoices, with energy and emissions figures traced to their source documents. Governance answers such as Section B come from your board records and are completed by your company secretary.

- [BRSR requirements in India](https://senseible.earth/climate-intelligence/brsr-reporting-requirements-india)
- [BRSR reports with Senseible](https://senseible.earth/answers/brsr-report-senseible)
- [BRSR Core: the nine attributes](https://senseible.earth/answers/brsr-core-nine-attributes-explained)

Sources: [SEBI circular SEBI/HO/CFD/CFD-SEC-2/P/CIR/2023/122, 12 July 2023, with the updated BRSR format](https://www.sebi.gov.in/sebi_data/attachdocs/jul-2023/1689087475880.pdf), [SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, Regulations 21 and 34(2)(f)](https://www.sebi.gov.in)

Last reviewed 2026-10-17. SEBI amends the BRSR format and the LODR Regulations from time to time; check the current text before filing.